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S.I. No. 382/2005 - Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005

S.I. No. 382/2005 - Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2005 S.I. No. 382/2005 - Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005 S.I. No. 382/2005 - Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005 AmendmentsLeasuithe S.I. No. 382 of 2005 . COMPANIES ACT 1990 (PRESCRIBED ALTERNATIVE ACCOUNTING STANDARDS BODIES) REGULATIONS 2005. I, MICHEÁL MARTIN, T.D., Minister for Enterprise Trade and Employment, in exercise of the powers conferred on me by section 3

(3)of the Companies Act 1990 (No. 33 of 1990), and having complied with subsection
(5)of section 260A of that Act (inserted by section 28 of the Investment Funds, Companies and Miscellaneous Provisions Act 2005 (No. 12 of 2005), hereby make the following regulations:
  1. These Regulations may be cited as the Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies Regulations
  3. These Regulations shall come into operation on the 19th day of July
  5. In these Regulations— “accounting standards” means the standards referred to in the relevant definition; “relevant definition” means the definition of “alternative body of accounting standards” in section 260A
(4)of the Companies Act 1990 (No. 33 of 1990) (inserted by section 28 of the Investment Funds, Companies and Miscellaneous Provisions Act 2005 (No. 12 of 2005)). 4. Each of the following bodies having authority to lay down accounting standards in (
  1. a)United States of America, (
  2. b)Canada, and (
  3. c)Japan, respectively, is prescribed, as respects United States of America, Canada or Japan, as the case may be, for the purposes of the relevant definition, namely— (
  4. i)the Financial Accounting Standards Board (FASB), United States of America; (
  5. ii)the Accounting Standards Board of Canada; and (iii) the Accounting Standards Board of Japan. GIVEN under my Official Seal, this 19th day of July 2005. MICHEÁL MARTIN, Minister for Enterprise, Trade and Employment. EXPLANATORY NOTE. (This note is not part of the Instrument and does not purport to be a legal interpretation). These Regulations prescribe the bodies in the United States, Canada and Japan which have the authority to lay down accounting standards with which investment companies may comply. The Regulations are made under Section 260A of the Companies Act 1990 as inserted by Section 28 of the Investment Funds, Companies and Miscellaneous Provisions Act 2005 . Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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