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| | International Accounting Standard 23, dealing with borrowing costs. |
| | Issued by the International Accounting Standards Board. |
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| Relevant published and authoritative guidance not having direct legal effect.
| | == See also == |
| | * [[International Financial Reporting Standards]] |
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| Codes of practice are not statements of law and there is no direct penalty for failing to comply with them, but courts and tribunals will take any relevant codes of practice into account when making legal decisions.
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| Sometimes known as codes of conduct.
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| 2. ''Pensions''.
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| In the UK pensions context a Code of Practice is a document issued by the UK Pensions Regulator providing practical guidelines on the requirements of pensions legislation and setting out standards of conduct and practice expected of those who must meet these requirements.
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| ==See also==
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| * [[ACT Ethical Code]]
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| * [[Code]]
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| * [[Code of conduct]]
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| * [[Ethics]]
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| * [[Good practice]]
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| * [[Guidance]]
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| * [[Technical provisions]]
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| * [[Pensions Regulator]]
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| * [[UK Corporate Governance Code]]
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| [[Category:Ethics_and_corporate_governance]]
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Revision as of 14:19, 23 October 2012
International Accounting Standard 23, dealing with borrowing costs.
Issued by the International Accounting Standards Board.
See also
