MKT 5.1.2

(1) A Reporting Entity must prepare financial statements for each financial year of the Reporting Entity.
(2) A Reporting Entity must prepare and maintain all financial statements in accordance with the International Financial Reporting Standards (IFRS) or other financial reporting standards acceptable to the DFSA.
Derived from RM81/2011 (Made 30th November 2011). [VER1/11-11]
[Amended] DFSA RM134/2014 (Made 21st August 2014). [VER5/06-14]