There are currently no known outstanding effects for the The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019, Paragraph 10.
10. In section 403 M1—
(a)for subsection (1) substitute—
“(1) The group accounts of a parent company whose securities are, on its balance sheet date, admitted to trading on a UK regulated market must be prepared in accordance with UK-adopted international accounting standards (“IAS group accounts”).”;
(b)in subsections (2)(b) and (4), for “international accounting standards” substitute “ UK-adopted international accounting standards ”.
Commencement Information
I1Sch. 1 para. 10 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1Section 403(4) was amended by S.I. 2012/2301.
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