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ASB issues UITF Abstract 43 'The interpretation of equivalence for the purposes of section 228A of the companies Act 1985'

23 October 2006  

Related Documents
Information Sheet 80 Information Sheet 80

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UITF Information Sheet 80

This information sheet reports the issue of UITF Abstract 43 which gives guidance for intermediate parent companies on the availability of the exemption (in the Companies Act 1985) from the requirement to prepare consolidated accounts.


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