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Accountant Profession Act (Cap. 281) Accountancy Profession (General Accounting Principles For Smaller Entities) (Amendment) Regulations, 2010 (L.N. 58 Of 2010 )

ACCOUNTANT PROFESSION ACT (CAP. 281)Accountancy Profession (General Accounting Principles forSmaller Entities) (Amendment) Regulations, 2010

IN exercise of the powers conferred by paragraph (a) of sub- article (1) of article 8 of the Accountancy Profession Act, the Minister of Finance, the Economy and Investment, on the recommendation of the Accountancy Board, has made the following regulations:-

(2) These regulations shall be deemed to have come into force on the 1st January, 2010.

(a) in paragraph (a) thereof -
(i) for the words "for financial reporting periods ending in" there shall be substituted the words "for any financial reporting period ending in", and for the words "the 31st December 2009," there shall be substituted the words "the 31st December 2010 (hereinafter in this paragraph referred to as "the relevant financial reporting period"),";
(ii) in sub-paragraph (i) thereof, for the words "immediately preceding the financial reporting period" there shall be substituted the words "immediately preceding the relevant financial reporting period";
(iii) in sub-paragraph (ii) thereof -
(1) in sub-sub-paragraph (1) thereof, for the words "the end of the financial reporting period" there shall be substituted the words "the end of the relevant financial reporting period";

Title and commencement.

S.L. 281.03

Amends regulation 5 of the principal regulations.

B 626
(2) in sub-sub-paragraph (2) thereof, for the words "the end of the financial reporting period" there shall be substituted the words "the end of the relevant financial reporting period"; and
(b) in paragraph (b) thereof, for the words "ending on or after 1st January 2010," there shall be substituted the words "ending on or after 1st January 2011,".

Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) Valletta - Published by the Department of Information - (doi.gov.mt) - Valletta

Mitbug] fl-Istamperija tal-Gvern fuq karta ri`iklata - Printed at the Government Printing Press on recycled paper <.. image removed ..>

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