Companies (Accounting Standards) Regulations 2002
Table of Contents
Enacting Formula
1 Citation and commencement
2 Accounting Standards applicable to companies
FIRST SCHEDULE Preface to the Financial Reporting Standards
SECOND SCHEDULE Modification of Certain Terms Used in International Accounting Standards or International Financial Reporting Standards
THIRD SCHEDULE Adoption and Modification of International Accounting Standards or International Financial Reporting Standards
FOURTH SCHEDULE Financial Reporting Standard FRS 25 accounting for investments
FIFTH SCHEDULE Framework for the Preparation and Presentation of Financial Statements