{
  "url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990",
  "json_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990.json",
  "id": "uksi/1990/1667",
  "title": "The Accounting Standards (Prescribed Body) Regulations 1990",
  "short_title": "Accounting Standards (Prescribed Body) 1990",
  "long_title": "These Regulations prescribe the Accounting Standards Board Limited for the purposes of section 256(1) of the Companies Act 1985. Statements of standard accounting practice issued by a body so prescribed are “accounting standards” for the purposes of the provisions of Part VII of that Act. (Accounts prepared under Part VII are required to disclose whether or not they comply with accounting standards.)",
  "citation": "S.I. 1990/1667",
  "type": "uksi",
  "year": "1990",
  "number": "1667",
  "version": "current",
  "date": "1990-08-08",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990/note",
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    }
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  "outstanding_effects": [
    {
      "type": "applied (with modifications)",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2001/1090",
      "affecting_title": "Limited Liability Partnerships Regulations 2001",
      "affecting_provisions": "Sch. 6 Pt. 1 para. 3"
    },
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      "affecting": "uksi/2005/697",
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      "id": "ukpga/1985/6",
      "title": "Companies Act 1985",
      "url": "https://openlegislation.uk/companies-act-1985",
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  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990/changes.json",
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    "source_url": "https://www.legislation.gov.uk/uksi/1990/1667",
    "retrieved_at": "2026-10-29T15:08:46.766164+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}