GEN 8.2.2

(1) An Authorised Person must, except as provided under (2) and GEN Rule 8.2.3, prepare and maintain all financial statements in accordance with the International Financial Reporting Standards (IFRS).
(2) If an Authorised Person is a Branch and the financial statements have been prepared for its head office, those financial statements may be prepared and maintained in accordance with the recognised financial reporting standards in the jurisdiction where the head office is located.
[Added] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]
[Added] DFSA RMI297/2021 (Made 21st April 2021). [VER52/09-21]
[Added] DFSA RMI305/2021 (Made 30th June 2021). [VER52/09-21]