{
  "url": "https://openlegislation.uk/draft-building-societies-act-1986-international-accounting-standards-and-other-accounting-amendments-order-2004",
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  "id": "ukdsi/2004/0110499301",
  "title": "The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004",
  "short_title": "Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) 2004",
  "long_title": "This Order makes provision to give effect to:Regulation (EC) 1606/2002 of the European Parliament and of the Council on the application of international accounting standards (OJ L 243, 11/09/2002 p.1 – 4) (“the IAS Regulation”), in relation to building societies; andParts of Directive 2003/51/EC of the European Parliament and of the Council amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC as regards modernising the annual and consolidated accounts of certain types of companies, banks and other financial institutions to bring the preparation of those accounts more into line with international accounting standards (OJ L 178, 17/07/2003, p.16 – 22) (“the Modernisation Directive”), in relation to building societies.",
  "citation": "Draft 2004, ISBN 0110499301",
  "type": "ukdsi",
  "year": "2004",
  "number": "0110499301",
  "version": "current",
  "date": null,
  "revised": false,
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      "heading": "Introductory text",
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      "number": "1",
      "heading": "General",
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      "heading": "Citation, commencement and interpretation",
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      "parent": "part/1"
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      "path": "part/2",
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      "number": "2",
      "heading": "Accounts prepared in accordance with international accounting standards",
      "url": null,
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      "path": "article/2",
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      "heading": "Preparation of individual and group accounts in accordance with international accounting standards",
      "url": "https://openlegislation.uk/draft-building-societies-act-1986-international-accounting-standards-and-other-accounting-amendments-order-2004/article-2",
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      "number": "3",
      "heading": "Other modifications of provisions relating to accounts, directors' reports and auditors' reports",
      "url": null,
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      "heading": "Auditors' report to be signed and dated",
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