# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 2: Financial reporting standards


Whether the accounts have been prepared in accordance with applicable financial reporting standards, particulars of any material departures from these standards and the reasons for any such departure. In this paragraph, “financial reporting standards” has the same meaning as “accounting standards” in section 256(1) of the Companies Act 1985 and “applicable” has the same meaning as in section 256(2) of that Act.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.