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.
Friday, 11 September 2015
UK: The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015
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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