Search Legislation

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

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

This section has no associated Explanatory Memorandum

14.  In the Government Resources and Accounts Act 2000(1), 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”.

Back to top

Options/Help