(1) This Act may be cited as the Financial Reporting Act 1993.
(2) Except as provided in subsection (3) of this section, this Act shall come into force on the date on which it receives the Royal assent.
(3) Part 2 (except subsections (2) to (5) of section 12) and Part 4 (except section 43) of, and Schedule 2 to, this Act shall come into force on the 1st day of July 1994.