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Companies Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

403Group accounts: applicable accounting framework
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(1)The group accounts of certain parent companies are required by Article 4 of the IAS Regulation to be prepared in accordance with international accounting standards (“IAS group accounts”).

(2)The group accounts of other companies may be prepared—

(a)in accordance with section 404 (“Companies Act group accounts”), or

(b)in accordance with international accounting standards (“IAS group accounts”).

This is subject to the following provisions of this section.

(3)The group accounts of a parent company that is a charity must be Companies Act group accounts.

(4)After the first financial year in which the directors of a parent company prepare IAS group accounts (“the first IAS year”), all subsequent group accounts of the company must be prepared in accordance with international accounting standards unless there is a relevant change of circumstance.

(5)There is a relevant change of circumstance if, at any time during or after the first IAS year—

(a)the company becomes a subsidiary undertaking of another undertaking that does not prepare IAS group accounts,

(b)the company ceases to be a company with securities admitted to trading on a regulated market in an EEA State, or

(c)a parent undertaking of the company ceases to be an undertaking with securities admitted to trading on a regulated market in an EEA State.

(6)If, having changed to preparing Companies Act group accounts following a relevant change of circumstance, the directors again prepare IAS group accounts for the company, subsections (4) and (5) apply again as if the first financial year for which such accounts are again prepared were the first IAS year.

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