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Companies (Amendment) Act, 1986 (No. 25)Introductory TextActs Referred to1. Interpretation.2. Scope of Act.3. General provisions in relation to accounts.4. Format of accounts.5. Accounting principles.6. Departure from the accounting principles.7. Documents to be annexed to annual return.8. Small companies and medium-sized companies.9. Reclassification of small companies and medium-sized companies.10. Exemption for small companies from certain provisions of sections 3 and 7.11. Exemption for medium-sized companies from certain provisions of sections 3 and 7.12. Exemptions in relation to notes to accounts for small companies and medium-sized companies.13. Information to be included in directors' report.14. Information to be included in directors' report regarding acquisition by company of own shares.15. Consideration by auditors of consistency of directors report with company's account.16. Publication of information regarding subsidiary and associated companies.16A. Unlimited Liability.17. Exemption for subsidiaries from section 7.18. Provisions in relation to documents delivered to registrar of companies.19. Publication of full or abbreviated accounts.20. Amendment of Act of 1983.21. Power to apply Act to unregistered companies.22. Offences and penalties.23. Restriction of section 222 of Principal Act.24. Power of Minister to modify Act in certain respects.25. Short title, collective citation, construction and commencement.Schedule - Form and Contents of AccountsSchedule, Part I The Required Formats for Accounts (paras. 1-3)Schedule, Part II Historical Cost Rules in Relation to the Drawing up of Accounts (paras. 4-16)Schedule, Part III Alternative Rules in Relation to the Drawing up of Accounts (paras. 17-22)Schedule, Part IIIA Valuation at fair vaule (paras. 22A-22E)Schedule, Part IV Information Required by way of Notes to Accounts (paras. 23-44)Schedule, Part V Special Provisions where a company is a parent undertaking or subsidiary undertaking (paras. 45-55)Schedule, Part VI Special Provisions where a Company is an Investment Company (paras. 56-58)Schedule, Part VII Interpretation of Schedule (paras. 60-78)
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 June 2015 - onwards
Version 4 of 4

5. Accounting principles.

Repealed from 1 June 2015

[deleted]

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