Companies (Accounting) Act 2017

Amendment of section 292 of Principal Act

18. Section 292 of the Principal Act is amended—

(a) in subsection (1)(b), by the substitution of “required by Schedules 3, 3A, 3B, 4 and 4A” for “required by Schedules 3 and 4”,

(b) by the insertion of the following subsection after subsection (2):

“(2A) IFRS entity financial statements shall state the following:

(a) the name and legal form of the company;

(b) the place of registration of the company and the number under which it is registered;

(c) the address of its registered office;

(d) where the company is being wound up, the information required by section 595.”,


(c) in subsection (3), by the substitution of “subsection (1) or (2A)” for “subsection (1)”.