Companies (Miscellaneous Provisions) Act 2009

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Number 45 of 2009


COMPANIES (MISCELLANEOUS PROVISIONS) ACT 2009


ARRANGEMENT OF SECTIONS

Section

1. Transitional accounting standards.

2. Regulations.

3. Amendment of Companies Act 1990.

4. Amendment of Companies (Auditing and Accounting) Act 2003.

5. Amendment of UCITS Regulations.

6. Short title, commencement and construction.


Acts Referred to

Companies Act 1990

1990, No. 33

Companies Acts

Companies (Auditing and Accounting) Act 2003

2003, No. 44

Investment Funds, Companies and Miscellaneous Provisions Act 2005

2005, No. 12

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Number 45 of 2009


COMPANIES (MISCELLANEOUS PROVISIONS) ACT 2009


AN ACT TO PROVIDE, IN LIMITED CIRCUMSTANCES, FOR THE TRANSITIONAL USE BY CERTAIN PARENT UNDERTAKINGS OF INTERNATIONALLY RECOGNISED ACCOUNTING STANDARDS OTHER THAN THOSE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND POLICIES USED IN THE STATE, TO AMEND THE COMPANIES ACT 1990, THE COMPANIES (AUDITING AND ACCOUNTING) ACT 2003 AND THE EUROPEAN COMMUNITIES (UNDERTAKINGS FOR COLLECTIVE INVESTMENT IN TRANSFERABLE SECURITIES) REGULATIONS 2003, AND TO PROVIDE FOR RELATED MATTERS.

[23rd December, 2009]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: