The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993

  1. Introductory Text

  2. PART I GENERAL

    1. 1.Citation, commencement and revocation

    2. 2.Interpretation

    3. 3.Application

    4. 4.Information in specified form

  3. PART II PREPARATION OF ACCOUNTS AND THEIR FORM

    1. 5.Every association shall prepare accounts for the purposes of this...

    2. 6.Balance sheet

    3. 7.Income and expenditure account

    4. 8.Accounts formats

    5. 9.(1) Subject to paragraph (2), in respect of every item...

    6. 10.Notes to accounts

  4. PART III FURTHER ACCOUNTING REQUIREMENTS

    1. 11.Consistency

    2. 12.Prudence

    3. 13.True and fair view

    4. 14.Income and charges

    5. 15.Aggregate amounts

    6. 16.Circulation of accounts

    7. 17.Date and signing

    8. 18.Distinguishing housing activities

    9. 19.Rent surplus fund

  5. Signature

    1. SCHEDULE 1

      NOTES TO ACCOUNTS

    2. SCHEDULE 2

      NOTES TO ACCOUNTS: OTHER INFORMATION TO BE INCLUDED

      1. 1.Establishment of association

      2. 2.Accounting standards

      3. 3.Matters particular to the accounts

      4. 4.Directors' interests

      5. 5.Directors' emoluments

      6. 6.(1) The aggregate amount of any compensation paid to directors...

      7. 7.(1) The aggregate amount of directors' or past directors' pensions....

      8. 8.Consideration for directors' services

      9. 9.Employees

      10. 10.(1) In relation to employees and the members of the...

      11. 11.Auditors

      12. 12.Fixed assets

      13. 13.Where any fixed assets of an association other than listed...

      14. 14.Where any amount is shown in respect of land including...

      15. 15.Investments

      16. 16.Reserves

      17. 17.Deferred taxation

      18. 18.Creditors

      19. 19.Rent arrears

      20. 20.Charges

      21. 21.Debentures

      22. 22.Loans

      23. 23.The amount set aside for the redemption of loans shall...

      24. 24.Non-housing activities

      25. 25.Special circumstances

    3. SCHEDULE 3

      NOTES TO ACCOUNTS: INFORMATION TO BE INCLUDED WHERE ASSOCIATION PART OF GROUP

      1. Where at the end of a period of account an...

  7. Explanatory Note