- Latest available (Revised)
- Original (As made)
The Accounting Standards (Prescribed Body) Regulations 1990
You are here:
- UK Statutory Instruments
- 1990 No. 1667
- Whole Instrument
- Previous
- Next
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
1990 No. 1667
COMPANIES
The Accounting Standards (Prescribed Body) Regulations 1990
Made
8th August 1990
Coming into force
20th August 1990
The Secretary of State, in exercise of the powers conferred on him by section 256 of the Companies Act 1985(1), hereby makes the following Regulations:
1. These Regulations may be cited as the Accounting Standards (Prescribed Body) Regulations 1990 and shall come into force on 20th August 1990.
2. The Accounting Standards Board Limited is hereby prescribed for the purposes of section 256(1) of the Companies Act 1985.
Sarah E. Brown
An Under Secretary,
Department of Trade and Industry
8thAugust 1990
Explanatory Note
(This note is not part of the Order)
These Regulations prescribe the Accounting Standards Board Limited for the purposes of section 256(1) of the Companies Act 1985. Statements of standard accounting practice issued by a body so prescribed are “accounting standards” for the purposes of the provisions of Part VII of that Act. (Accounts prepared under Part VII are required to disclose whether or not they comply with accounting standards.)
(1)
1985 c. 6; section 256 was substituted for the previous section of that number by sections 1and 19 of the Companies Act 1989 (c. 40).
Options/Help
Print Options
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.