The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

Individual accounts: applicable accounting framework
This section has no associated Explanatory Memorandum

6.  In section 395(1)(b) and (3)(1), for “international accounting standards” substitute “UK-adopted international accounting standards”.

(1)

Section 395(3) was amended by S.I. 2012/2301.