1. Irish Company Law
  2. Legislation (IE)
  3. Acts
  4. 1986
Date-stamp loading
  1. Companies (Amendment) Act, 1986 (No. 25)
Next
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Published date: 12 July 1986

Companies (Amendment) Act, 1986 (No. 25)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Introductory Text
Acts Referred to
Repealed
 1. Interpretation.
Repealed
 2. Scope of Act.
Repealed
 3. General provisions in relation to accounts.
Repealed
 4. Format of accounts.
Repealed
 5. Accounting principles.
Repealed
 6. Departure from the accounting principles.
Repealed
 7. Documents to be annexed to annual return.
Repealed
 8. Small companies and medium-sized companies.
Repealed
 9. Reclassification of small companies and medium-sized companies.
Repealed
 10. Exemption for small companies from certain provisions of sections 3 and 7.
Repealed
 11. Exemption for medium-sized companies from certain provisions of sections 3 and 7.
Repealed
 12. Exemptions in relation to notes to accounts for small companies and medium-sized companies.
Repealed
 13. Information to be included in directors' report.
Repealed
 14. Information to be included in directors' report regarding acquisition by company of own shares.
Repealed
 15. Consideration by auditors of consistency of directors report with company's account.
Repealed
 16. Publication of information regarding subsidiary and associated companies.
Repealed
 16A. Unlimited Liability.
Repealed
 17. Exemption for subsidiaries from section 7.
Repealed
 18. Provisions in relation to documents delivered to registrar of companies.
Repealed
 19. Publication of full or abbreviated accounts.
Repealed
 20. Amendment of Act of 1983.
Repealed
 21. Power to apply Act to unregistered companies.
Repealed
 22. Offences and penalties.
Repealed
 23. Restriction of section 222 of Principal Act.
Repealed
 24. Power of Minister to modify Act in certain respects.
Repealed
 25. Short title, collective citation, construction and commencement.
Schedule - Form and Contents of Accounts
Repealed
 Schedule, Part I The Required Formats for Accounts (paras. 1-3)
Repealed
 Schedule, Part II Historical Cost Rules in Relation to the Drawing up of Accounts (paras. 4-16)
Repealed
 Schedule, Part III Alternative Rules in Relation to the Drawing up of Accounts (paras. 17-22)
Repealed
 Schedule, Part IIIA Valuation at fair vaule (paras. 22A-22E)
Repealed
 Schedule, Part IV Information Required by way of Notes to Accounts (paras. 23-44)
Repealed
 Schedule, Part V Special Provisions where a company is a parent undertaking or subsidiary undertaking (paras. 45-55)
Repealed
 Schedule, Part VI Special Provisions where a Company is an Investment Company (paras. 56-58)
Repealed
 Schedule, Part VII Interpretation of Schedule (paras. 60-78)
Next