‹ 437. Accounting standards Companies qualifying as medium-sized › CHAPTER 10 SUPPLEMENTARY PROVISIONS Companies qualifying as medium-sized 438. Companies qualifying as medium-sized: general 439. Companies qualifying as medium-sized: parent companies 440. Companies excluded from being treated as medium-sized General power to make further provision about accounts and reports 441. General power to make further provision about accounts and reports ‹ 437. Accounting standards Companies qualifying as medium-sized ›