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Companies Act 1989
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Changes over time for: Section 19
Version Superseded: 06/04/2008
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- 01/02/1991- Amendment
- 28/02/1994
Point in time - 06/04/2008- Amendment
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19 Accounting standards.E+W+S
The following section is inserted in Part VII of the Companies Act 1985, as the beginning of a Chapter III—
“Chapter IIIE+W+S Supplementary Provisions
Accounting standardsE+W+S
256 Accounting standards.
(1)In this Part “accounting standards” means statements of standard accounting practice issued by such body or bodies as may be prescribed by regulations.
(2)References in this Part to accounting standards applicable to a company’s annual accounts are to such standards as are, in accordance with their terms, relevant to the company’s circumstances and to the accounts.
(3)The Secretary of State may make grants to or for the purposes of bodies concerned with—
(a)issuing accounting standards,
(b)overseeing and directing the issuing of such standards, or
(c)investigating departures from such standards or from the accounting requirements of this Act and taking steps to secure compliance with them.
(4)Regulations under this section may contain such transitional and other supplementary and incidental provisions as appear to the Secretary of State to be appropriate.”.
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