The Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2012
Statements of standard accounting practice issued by a body prescribed under section 464 of the Companies Act 2006 are “accounting standards” for the purposes of the provisions of Part 15 of the Companies Act 2006 (accounts and audit).
Lifecycle
Department
Made
17 Sept 2012
—
In force
01 Oct 2012
Enabling power
The Secretary of State, in exercise of the powers conferred by sections 464(1) and (3) and 1292(1)(a) of the Companies Act 2006makes the following Regulations:
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