皇冠体育app

皇冠体育app purpose of this instrument is to amend the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (SI 2019/685) (鈥淚AS SI鈥�). 皇冠体育app IAS SI addressed failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the UK from the EU, in the field of accounts and reports of UK corporate bodies. This instrument provides a transitional arrangement for companies whose financial years 鈥榮traddle鈥� the Implementation Period completion day (鈥淚P completion day鈥�), for the purposes of the IAS SI. 皇冠体育app instrument also makes minor amendments to correct errors in the IAS SI and ensures that the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (SI 2019/177) (鈥淎udit SI鈥�) functions as intended. 皇冠体育app instrument will apply to companies and other undertakings, but companies are referred to throughout for ease of reference.