The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015 were laid before
Parliament yesterday and come into force on 1 October 2015: see
here or
here (
pdf). The main purpose of the Regulations is to correct an oversight in the UK's transposition of the
Accounting Directive 2013/34/EU. Further information is available in the
explanatory note at the end of the Regulations and also in the accompanying
explanatory memorandum.
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