The Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2015
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 Part 15 of the Companies Act 2006 (accounts and audit).
Lifecycle
Department
Made
09 Sept 2015
—
In force
01 Oct 2015
Enabling power
The Secretary of State, in exercise of the powers conferred by section 464(1) and (3) and section 1292(1)(a) of the Companies Act 2006and by section 14A of the Interpretation Act 1978, makes the following Regulations:
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