AI-assisted research summary: This Act amends the law relating to companies, especially rules on accounts, reporting, exemptions, offences, and ministerial powers.
Companies (Amendment) Act, 1986 Permanent Page URL View by Section Amharc de réir Ailt View Full Act Amharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRà arna ndéanamh faoin Acht Priontáil an tAcht Iomlán Previous Section Alt Roimhe Next Section An Chéad Alt Eile Priontáil an tAlt 25 1986 COMPANIES (AMENDMENT) ACT, 1986 ARRANGEMENT OF SECTIONS 1. 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 11. Exemption for medium-sized companies from certain provisions of sections 3 12. Exemptions in relation to notes to accounts for small companies and medium-sized companies. 13. Information to be included in directors' report. 14. 15. Consideration by auditors of consistency of directors's report with company's accounts. 16. Publication of information regarding subsidiary and associated companies. 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. Form and Contents of Accounts PART I The Required Formats for Accounts PART II Historical Cost Rules in Relation to the Drawing up of Accounts PART III Alternative Rules in Relation to the Drawing up of Accounts PART IV Information Required by way of Notes to Accounts PART V Special Provisions where a Company is a Holding Company or Subsidiary PART VI Special Provisions where a Company is an Investment Company PART VII Interpretation of Schedule Central Bank Act, 1971 1971, No. 24 Companies Act, 1963 1963, No. 33 Companies (Amendment) Act, 1982 1982, No. 10 Companies (Amendment) Act, 1983 1983, No. 13 Designated Investment Funds Act, 1985 1985, No. 16 Hire-Purchase Act, 1946 1946, No. 16 25 1986 COMPANIES (AMENDMENT) ACT, 1986 AN ACT TO AMEND THE LAW RELATING TO COMPANIES [12 th July , 1986] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: