Statutory Rule 1997 No. 436

      Companies (1986 Order) (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations (Northern Ireland) 1997


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STATUTORY RULES OF NORTHERN IRELAND

1997 No. 436

COMPANIES

Companies (1986 Order) (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations (Northern Ireland) 1997

Made 29th September 1997
Coming into operation 4th November 1997


ARRANGEMENT OF REGULATIONS

1.  Citation, commencement and interpretation
2.  Special provisions for small companies
3.  Special provisions for medium-sized companies
4.  Cases in which special provisions do not apply
5.  Special auditors' report
6.  Group accounts prepared by small company
7.  Minor and consequential amendments

SCHEDULES

  SCHEDULE 1  Form and content of accounts prepared by small companies

  SCHEDULE 2  Form and content of abbreviated accounts of small companies delivered to registrar

 

Explanatory Note


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