icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
European Communities (Credit Institutions: Accounts) Regulations, 1992 [S.I. No. 294 of 1992]Introductory TextRegulation 1 Citation and Construction.Regulation 2 Interpretation.Regulation 3 Amendment of Act of 1986.Regulation 4 Date of Application.Regulation 5 Drawing up of Accounts.Regulation 6 Publication of Accounts in Full or Abbreviated Form.Regulation 7 Group Accounts.Regulation 8 Wholly-owned Subsidiaries.Regulation 8A Exemption for parent undertakings included in non-EEA group accounts.Regulation 9 Bank holding Companies.Regulation 10 Information on Related Undertakings.Regulation 11 Directors' Report.Regulation 11A Corporate Governance StatementRegulation 12 Non-Application of Principal Act.Regulation 13 Auditors' Reports.Regulation 14 Publication of Accounts of Credit Institutions incorporated outside the State.Regulation 15 Offences.Schedule - Form and contents of accounts of credit institutions and groupsSchedule, Part I Individual accountsChapter I General rules and formats (paras. 1-15)Section A General rules (paras. 1-8)Section B The required formats for accounts (paras. 9-15)Chapter II Accounting Principles and Rules (paras. 16-46E)Section A Accounting Principles (paras. 16-22)Section B Valuation Rules (paras. 23-46E)Historical Cost Accounting Rules (paras. 23-38)Alternative Accounting Rules (paras. 39-46E)Chapter III Notes to the accounts (paras. 47-81)Schedule, Part II Form and content of group accountsSchedule, Part III Disclosure of information: related undertakingsA. Companies not required to prepare group accounts (paras. 1-10)B. Companies required to prepare group accounts (paras. 11-23)Schedule, Part IV InterpretationGiven underExplanatory Note
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 29th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 24 June 2015 - onwards
Version 5 of 5

Alternative Accounting Rules (paras. 39-46E)

Revoked from 24 June 2015

[deleted]

PreviousNext