SolvedCHAPTER 10 Other interpretative and supplementary provisions
From legislation.gov.uk
Contents
- Section 337 The worldwide group
- Section 338 Meaning of “group”
- Section 339 Meaning of “ultimate parent”
- Section 340 Meaning of “corporate entity”
- Section 341 Meaning of “relevant non-corporate entity”
- Section 342 Treatment of entities stapled to corporate, or relevant non-corporate, entities
- Section 343 Treatment of business combinations
- Section 344 Meaning of “large” in relation to a group
- Section 345 Meaning of “UK group company” and “relevant group company”
- Section 346 Financial statements of the worldwide group
- Section 347 Non-compliant financial statements of the worldwide group
- Section 348 Non-existent financial statements of the worldwide group
- Section 348A Financial statements: business combinations to which the worldwide group is a party
- Section 349 References to amounts disclosed in financial statements
- Section 350 Translation of amounts disclosed in financial statements
- Section 351 Expressions taking their meaning from international accounting standards
- Section 352 Meaning of “relevant accounting period”
- Section 353 Other expressions
- Section 353A Effect of Part on parties to capital market arrangements
- Section 353AA Power to make regulations where accounting standards change
- Section 353B Regulations and orders