250 Acceptable accounting standards
Finance (No 2) Act 2023 (2023 c 30) | Legislation

250  Acceptable accounting standards

(1)     In this Part “acceptable accounting standards” means—

(a)     UK GAAP,

(b)     acceptable overseas GAAP, or

(c)     international financial reporting standards.

(2)     “UK GAAP”—

(a)     means generally accepted accounting practice in relation to accounts of UK companies

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