Companies Act individual accounts

Companies Act individual accounts
United Kingdom
A company's balance sheet as at the last day of the financial year and profit and loss account which give a true and fair view of the state of affairs of the company and are prepared in accordance with:
• Schedule 4 of the Companies Act 1985, for financial periods beginning before 6 April 2008; or,
• Regulations made under section 396 of the Companies Act 2006, for financial periods beginning on or after 6 April 2008.
Companies Act individual accounts are prepared in accorrdance with UK GAAP.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • Companies Act accounts — United Kingdom A company s individual or group accounts prepared in accordance with the Companies Act 1985 (in respect of financial years beginning before 6 April 2008) or the Companies Act 2006 (in respect of financial years beginning on or… …   Law dictionary

  • individual accounts — The balance sheet and the profit and loss account are together referred to as a company s individual accounts (section 226(1), Companies Act 1985). Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com.… …   Law dictionary

  • Individual Savings Account — An Individual Savings Account (ISA; pronounced /ˈaɪsə/) is a financial product available to residents in the United Kingdom. It is designed for the purpose of investment and savings with a favourable tax status. Money is contributed from… …   Wikipedia

  • HBOS Group Reorganisation Act 2006 — The HBOS Group Reorganisation Act 2006 is a private Act of Parliament, passed by the British Parliament in June 2006. The aim of the act was to provide HBOS plc, a banking and insurance group in the UK, the legal authority to reorganise its… …   Wikipedia

  • annual accounts — The individual accounts of a company required by section 226 of the Companies Act 1985 together with any group accounts required by section 227 of the Act. Practical Law Dictionary. Glossary of UK, US and international legal terms.… …   Law dictionary

  • Commodity Futures Modernization Act of 2000 — The Commodity Futures Modernization Act of 2000 (CFMA) is United States federal legislation that officially ensured the deregulation of financial products known as over the counter derivatives. It was signed into law on December 21, 2000 by… …   Wikipedia

  • Patient Protection and Affordable Care Act — Full title The Patient Protection and Affordable Care Act. Acronym PPACA Colloquial name(s) Affordable Care Act, Healthcare Insurance Reform, Obamacare, Healthcare Reform Enacted by the …   Wikipedia

  • USA PATRIOT Act — Full title Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 Acronym USA PATRIOT Act, also Patriot Act Enacted by the 107th United States Congress …   Wikipedia

  • Dodd–Frank Wall Street Reform and Consumer Protection Act — Full title An Act to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end too big to fail , to protect the American taxpayer by ending bailouts, to protect consumers… …   Wikipedia

  • USA PATRIOT Act, Title III, Subtitle A — The USA PATRIOT Act was passed by the United States Congress in 2001 as a response to the September 11, 2001 attacks. It has ten titles, with the third title ( Title III: International Money Laundering Abatement and Financial Anti Terrorism Act… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”