http://www.legislation.gov.uk/uksi/2005/2210/contents/made

The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005

Friendly societies

Liabilities

Cost accounting

Accountancy

King's Printer of Acts of Parliament

2011-07-04

FRIENDLY SOCIETIES

These Regulations make provision to give effect to parts of Directive 2003/51/EC of the European Parliament and of the Council amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC as regards modernising the annual and consolidated accounts of certain types of companies, banks and other financial institutions to bring the preparation of those accounts more into line with international accounting standards (OJ L 178, 17/07/2003, p.16 – 22) (“the Modernisation of Accounts Directive”);