This section has no associated Explanatory Memorandum
8. In Article 236 (exemption from obligation to prepare group accounts for parent companies included in accounts of larger group)(1), in paragraph (2)(b) at the end insert “or in accordance with international accounting standards”.
(1)
Article 236 was inserted into the 1986 Order by Article 7(3) of the Companies (Northern Ireland) Order 1990, and amended by S.R. 1993 No. 199 and S.R. 1994 No. 428