Companies (Accounting) Act 2017: Disclosure of Non-Financial Information

The main purpose of the Companies (Accounting) Act 2017 (the “2017 Act”) is to transpose the requirements of the Accounting Directive1 by amending the Companies Act 2014.  The 2017 Act also amends the Transparency (Directive 2004/109/EC) Regulations 2007 (as amended) to provide that issuers whose securities are admitted to trading on a regulated market must have their financial statements audited and their management reports prepared in accordance with the requirements of the Accounting Directive.

Filter by: