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Generally Accepted Accounting Practice in the UK, or UK GAAP or GAAP (UK), is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. Company accounts must also be prepared in accordance with applicable company law (for UK companies, the Companies Act 2006 ; for companies in the Channel Islands ...
An Act to authorise the use of resources for the year ending with 31 March 2021; to authorise both the issue of sums out of the Consolidated Fund and the application of income for that year; and to appropriate the supply authorised for that year by this Act and by the Supply and Appropriation (Anticipation and Adjustments) Act 2020. [a]
The Coronavirus Act 2020 (Commencement No. 1) Regulations 2020 362: The Merchant Shipping (Tonnage) (Amendment) Regulations 2020 363: Not Allocated 364: The Nursing and Midwifery Council (Emergency Procedures) (Amendment) Rules 2020 Order of Council 2020 365: The Working Time (Coronavirus) (Amendment) Regulations 2020 366 (W. 81) (C. 19)
Each of these is numbered as part of the sequence of UK SIs but is also numbered separately as part of a "W." series, with the numbering resuming from "W. 1" at the start of each calendar year. Thus, the Isle of Anglesey (Electoral Arrangements) Order 2012 is cited as "SI 2012 No. 2676 (W. 290)" (" OS 2012 Rhif 2676 (Cy. 290) in Welsh).
Acts passed since 1963 are cited by calendar year, [1] as opposed to the convention used for earlier acts of citing the regnal year(s) in which the relevant parliamentary session was held. [2] Each act passed in a respective year is given a chapter number (abbreviated "c."), denoted by Arabic numerals in the case of public general acts ...
Other companies are also allowed to use the IFRS, but most have chosen not to do so, and continue to use the UK accounting standards largely developed prior to 2005. Companies deemed small under the UK Companies Act were allowed to use the Financial Reporting Standard for Smaller Entities (FRSSE) [10] until this was withdrawn. For accounting ...
Legislation.gov.uk provides the revised editions of the legislation of the United Kingdom. Note that some acts consolidate and reorganise prior acts; these are called consolidation acts . Series
January 1, 1980: IFRS 15 IAS 12: Accounting for Taxes on Income (1979) Income Taxes (1996) 1979 January 1, 1981: IAS 13 Presentation of Current Assets and Current Liabilities 1979 January 1, 1981: July 1, 1998: IAS 1: IAS 14: Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8 ...