NIGERIAN ACCOUNTING STANDARDS BOARD ACT: ARRANGEMENT OF - TopicsExpress



          

NIGERIAN ACCOUNTING STANDARDS BOARD ACT: ARRANGEMENT OF SECTIONS * PART I Establishment of the Nigerian Accounting Standards Board SECTION 1. Establishment of the Nigerian Accounting Standards Board. 2. Establishment and membership of the Governing Council. 3. Tenure of office. 4. Cessation of membership. 5. Emoluments, etc., of members. 6. Functions of the Board. 7. Powers of the Board. 8. Development of statement of accounting standards. * PART II Staff of the Board 9. Executive Secretary and other staff of the Board. 10. Pensions. 11. Staff regulations. 12. Borrowing power, etc. * PART III Financial Provisions 13. Establishment of the Fund of the Board. 14. Expenditure of the Board. 15. Annual estimate and accounts. 16. Annual reports. 17. Powers to accept gifts. 18. Investments. 19. Exemption from tax. * PART IV Establishment and Functions of the Nigerian Accounting Standards Board Inspectorate Unit 20. Establishment of the Nigerian Accounting Standards Board Inspectorate Unit. 21. Functions of the Unit. 22. Appointment and powers of the Inspectors. * PART V Offences SECTION 23. General offences. 24. Obstruction of an Inspector. * PART VI Legal Proceedings 25. Limitation of suits against the Board, etc. 26. Service of documents. 27. Restriction on execution, against property of the Board. 28. Indemnity of officers. * PART VII Miscellaneous 29. Directives by the Minister, etc. 30. Power to make regulations. 31. Interpretation. 32. Citation.
Posted on: Mon, 22 Sep 2014 22:06:11 +0000

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