Companies Act 2014

367.

Content of revised financial statements or revised report

367. (1) Subject to section 379 , the provisions of this Act as to the matters to be included in the statutory financial statements of a company shall apply to revised financial statements as if the revised financial statements were prepared and approved by the directors as at the date of the original statutory financial statements.

(2) In particular, section 289 shall apply so as to require a true and fair view to be shown in the revised financial statements of the matters referred to in that section viewed as at the date of the original statutory financial statements.

(3) In the case of Companies Act financial statements, F209 [ paragraph 14(b) of Schedule 3, 3A or 3B , as may be appropriate, ] shall apply to revised financial statements as if the reference in that provision to the date on which the financial statements were signed was to the date on which the original statutory financial statements were signed.

(4) The provisions of this Act as to the matters to be included in a directors’ report apply to a revised directors’ report as if the revised report were prepared and approved by the directors of the company as at the date of the original directors’ report.

Annotations

Amendments:

F209

Substituted (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 62, S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.