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Companies (Miscellaneous Provisions) Act 2009 (No. 45)Introductory TextActs Referred to1. 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.
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AI Summary of Introductory Text

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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 23 December 2009 - onwards

Introductory Text

Number 45 of 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:

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