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Authority to issue financial statements

asked Mar 26, 2013 in IAS 10 - Events After the Reporting Period by anonymous
retagged Apr 24, 2013 by Visio

Who retains the authority to issue financial statements? Is it only Board of directors?

financial-statements

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answered Mar 29, 2013 by anonymous

I don't remember any IFRS talking about this but I think it should be a matter set out in the incorporation statute. For instance in the UK, Companies Act 2006.

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