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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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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”.
(1)
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