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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004

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Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 No. 2947

6.—(1) After paragraph 19 insert –

“Valuation

19A.—(1) The amounts to be included in respect of assets of any description mentioned in paragraph 22 (valuation of assets: general) are determined either–

(a)in accordance with that paragraph and paragraph 24 (but subject to paragraphs 27 to 29); or

(b)so far as applicable to an asset of that description, in accordance with section BA (valuation at fair value).

(2) The amounts to be included in respect of assets of any description mentioned in paragraph 23 (alternative valuation of fixed-income securities) may be determined–

(a)in accordance with that paragraph (but subject to paragraphs 27 to 29); or

(b)so far as applicable to an asset of that description, in accordance with section BA.

(3) The amounts to be included in respect of assets which–

(a)are not assets of a description mentioned in paragraph 22 or 23, but

(b)are assets of a description to which section BA is applicable,

may be determined in accordance with that section.

(4) Subject to sub-paragraphs (1) to (3), the amounts to be included in respect of all items shown in a company’s accounts are determined in accordance with section C.”

(2) Omit paragraph 20 (preliminary paragraph on current value accounting rules).

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