# Council Decision (EU) 2016/1353 of 4 August 2016 concerning the financial rules of the European Defence Agency and repealing Decision 2007/643/CFSP, Article 40: Accounting principles

Extent: E+W+S+N.I.

The financial statements shall present information, including information on accounting policies, in a manner that ensures it is relevant, reliable, comparable and understandable. The financial statements shall be drawn in accordance with Article 39.

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Source: https://www.legislation.gov.uk/eudn/2016/1353/article/40 (the official version)
Page: https://openlegislation.uk/eu-decision-2016-1353/article-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.