{
  "url": "https://openlegislation.uk/eu-decision-2016-1353/article-39",
  "json_url": "https://openlegislation.uk/eu-decision-2016-1353/article-39.json",
  "legislation": "eudn/2016/1353",
  "legislation_title": "Council Decision (EU) 2016/1353 of 4 August 2016 concerning the financial rules of the European Defence Agency and repealing Decision 2007/643/CFSP",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-1353",
  "path": "article/39",
  "kind": "article",
  "number": "39",
  "heading": "Rules governing the accounts",
  "text": "The Agency shall set up an accounting system providing accurate, complete and reliable information in a timely manner.\nThe accounting officer of the Agency shall adopt rules based on internationally accepted accounting standards for the public sector. The accounting officer may diverge from those standards if he or she considers this necessary in order to give a true and fair view of the assets and liabilities, charges, income and cash flow. Where an accounting officer diverges materially from those standards, the notes to the financial statements shall disclose this fact and the reason for it.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2016/1353/article/39",
    "retrieved_at": "2026-11-01T15:13:51.512600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}