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The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019
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CHAPTER 1U.K.Interpretation
Interpretation of this PartU.K.
3. In this Part—
“international accounting standards” has the meaning given by Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards;
“publish” means to make available free of charge on a publicly accessible website;
“UK-adopted international accounting standards” has the meaning given by section 474(1) of the Companies Act 2006;
“undertaking” has the same meaning as in section 1161(1) of the Companies Act 2006 M1.
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I1Reg. 3 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
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