(1) Every association shall produce accounts for the purposes of...
- Produce accounts at end of each accounting period
UK Statutory Instrument
1992
United Kingdom
The Registered Housing Associations (Accounting Requirements) Order 1992
At a glance
What's here
1 compliance obligation
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 66 other sections — procedural / definitional / commencement
Establishment of association
Auditors
Fixed assets
Fixed assets
Fixed assets
Investments
Reserves
Creditors
Charges
Accounting standards
Debentures
Loans
Loans
Non-housing activities
Special circumstances
sch. para. 25
sch. para. 3
Directors' emoluments
Directors' emoluments
Directors' emoluments
Employees
Employees
Establishment of association
Accounting standards
Directors' interests
Directors' emoluments
(1) The aggregate amount of any compensation paid to directors...
(1) The aggregate amount of directors' or past directors' pensions....
Consideration for directors' services
Employees
(1) In relation to employees and the members of the...
Auditors
Fixed assets
Where any fixed assets of an association (other than listed...
(1) Where any amount is shown in respect of land...
Investments
Reserves
Deferred taxation
Creditors
Rent arrears
Charges
Debentures
Loans
The amount set aside for the redemption of loans shall...
Non-housing activities
Special circumstances
There shall be stated— (a) the name of each subsidiary...
Citation, commencement and revocation
Interpretation
Application
Information in specified form
(1) Accounting policies used by an association shall be applied...
(1) The amount of any item shown shall be determined...
(1) Where it is necessary to depart from the requirements...
All income and charges relating to the period of account...
In determining the aggregate amount of any item to be...
Where the accounts are to be circulated by the association...
(1) The accounts shall— (a) show the date on which...
Balance sheet
Income and expenditure account
Balance sheet and income and expenditure account
(1) Subject to paragraph (2), in respect of every item...
Information to be included
Associations which are part of a group
Distinguishing housing activities
The rent surplus fund
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