Companies (1986 Order) (Accounts of Small and Medium-Sized Enterprises and Publication of Accounts in ECUs) Regulations (Northern Ireland) 1992

These Regulations implement Council Directive 90/604/EEC (O.J. No. L317, 16.11.1990, pages 57 to 59) which amends Directive 78/660/EEC on annual accounts (O.J. No. L222, 14.8.1978, pages 11 to 31) (the Fourth E.C. Company Law Directive) and Directive 83/349/EEC on consolidated accounts (O.J. No. L193, 18.7.1983, pages 1 to 17) (the Seventh E.C. Company Law Directive) as concerns the exemptions for small and medium-sized companies and the publication of accounts in ECUs. They also take advantage of some existing Member State options in Directive 78/660/EEC on annual accounts and make some minor amendments to Part VIII of the Companies (Northern Ireland) Order 1986 (“the 1986 Order”) (Accounts and Audit).