Companies Act 2014 section 1400

Statutory financial statements

Section 1400 deals with the ability of investment companies to use alternative bodies of accounting standards (ABAS) when preparing their statutory financial statements, and sets out which jurisdictions' standards qualify and the consultation requirements before new standards may be prescribed.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.