The International Accounting Standards (Delegation of Functions) (EU Exit) Regulations 2021
These Regulations delegate the responsibility for the adoption of international accounting standards for use within the United Kingdom from the Secretary of State to the UK Accounting Standards Endorsement Board (“the UK Endorsement Board”).
Lifecycle
Department
Made
21 May 2021
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In force
22 May 2021
Enabling power
In accordance with section 18A(8) of the 2004 Act and regulation 13(8) of the principal Regulations, a draft of these Regulations was laid before Parliament and approved by a resolution of each House of Parliament.
DocumentsOpen on legislation.gov.uk →