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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

PART 2AMENDMENTS OF OTHER ENACTMENTS

13.  In section 101A(6)(a) of the Government of Wales Act 1998 (whole of Government of Wales accounts) (1), after “(accounting standards)” insert “or to international accounting standards (as defined in section 262 of that Act)”.

14.  In the Government Resources and Accounts Act 2000(2), in–

(a)section 5(4)(a) (accounts of government departments), and

(b)section 9(5)(a) (whole of government accounts),

after “(accounting standards)” insert “ or to the international accounting standards, within the meaning of EC Regulation No.1606/2002 of the European Parliament and of the Council of 19th July 2002 on the application of international accounting standards, adopted from time to time by the European Commission in accordance with that Regulation”.

15.  The amendments in this Part of this Schedule do not extend to Northern Ireland.

(1)

1998 c. 38. Section 101A was inserted by paragraph 24 of Schedule 1 to the Government Resources and Accounts Act 2000.

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