accounting reference date
Under Section 224 of the Companies Act 1985, the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared.

Easyform Glossary of Law Terms. — UK law terms.


accounting reference date
The date on which the financial year of a company ends. This is the period for which the company must prepare its statutory accounts in accordance with the Companies Act 1985.
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • accounting reference date — ARD The date at the end of an accounting reference period, i.e. the financial year for a company, as notified to the Registrar of Companies. For companies incorporated after 1 April 1990, it is normally taken as the last day of the month in which …   Accounting dictionary

  • accounting reference date — ARD The date at the end of an accounting reference period, i. e. the financial year for a company, as notified to the Registrar of Companies For companies incorporated after 1 April 1990, it is normally taken as the last day of the month in which …   Big dictionary of business and management

  • Epoch (reference date) — In the fields of chronology and periodization, an epoch means an instant in time chosen as the origin of a particular era. The epoch then serves as a reference point from which time is measured. Time measurement units are counted from the epoch… …   Wikipedia

  • accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

  • accounting period — 1) (financial period; period of account) The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months,… …   Accounting dictionary

  • accounting period — financial period; period of account The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months, although… …   Big dictionary of business and management

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • date — ▪ I. date date 1 [deɪt] written abbreviation d noun [countable] 1. the words you use to talk about a particular day, month, and year: • The date on the letter was 30 June 2006. ˌaverage ˈdate …   Financial and business terms

  • International Public Sector Accounting Standards — Les International Public Sector Accounting Standards (IPSAS) sont des normes comptables internationales pour le secteur public (gouvernements, collectivités locales, établissements publics et parapublics, institutions internationales, etc.).… …   Wikipédia en Français

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