Version Superseded: 01/10/2018
Point in time view as at 06/04/2015. This version of this provision has been superseded.
Companies Act 2006, Section 397 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)IAS individual accounts must state—
(a)the part of the United Kingdom in which the company is registered,
(b)the company’s registered number,
(c)whether the company is a public or a private company and whether it is limited by shares or by guarantee,
(d)the address of the company’s registered office, and
(e)where appropriate, the fact that the company is being wound-up.
(2)The notes to the accounts must state that the accounts have been prepared in accordance with international accounting standards.]
Textual Amendments
F1S. 397 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(5) (with reg. 3)
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