UK Statutory Instrument
1994
United Kingdom
The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994
At a glance
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.
Schedules
Browse 26 other Schedules — structural / supplementary
(1) In relation to employees and the members of the...
Auditors
Fixed assets
Where any fixed assets of an association other than listed...
Where any amount is shown in respect of land including...
Investments
Reserves
Deferred taxation
Debtors
Creditors
Accounting standards
Charges
Debentures
Loans
Non-housing activities
Special circumstances
Housing association grant
The association shall disclose the number of units of accommodation...
Matters particular to the accounts
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
Browse 17 other sections — procedural / definitional / commencement
Citation, commencement and revocation
Interpretation
Application
Information in specified form
Every association shall prepare accounts for the purposes of this...
Balance sheet
Income and expenditure account
Accounts formats
(1) Subject to paragraph (2), in respect of every item...
Notes to accounts
True and fair view
Aggregate amounts
Circulation of accounts
Date and signing
Distinguishing housing activities
Disclosure
Where at the end of a period of account an...
Explore more
Browse legislation
Find other UK business legislation with related guidance.