- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 No. 409
COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 1 GENERAL RULES AND FORMATS
2.(1) Where in accordance with paragraph 1 a company’s balance...
4.(1) Where the special nature of the company’s business requires...
5.(1) Subject to sub-paragraph (2), the directors must not include...
8.Amounts in respect of items representing assets or income may...
9.The company’s directors must, in determining how amounts are presented...
PART 2 ACCOUNTING PRINCIPLES AND RULES
Information supplementing the balance sheet
45.Paragraphs 46 to 58 require information which either supplements the...
47.If the company has allotted any shares during the financial...
49.Where any fixed assets of the company (other than listed...
52.(1) This paragraph applies if— (a) the company has financial...
53.Information where investment property and living animals and plants included at fair value
56.If any fixed cumulative dividends on the company’s shares are...
INFORMATION ABOUT DIRECTORS’ BENEFITS: REMUNERATION (COMPANIES ACT OR IAS ACCOUNTS)
COMPANIES ACT ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES
PART 1 FORM AND CONTENT OF COMPANIES ACT GROUP ACCOUNTS
2.(1) The consolidated balance sheet and profit and loss account...
4.Any differences of accounting rules as between a parent company’s...
5.Amounts that in the particular context of any provision of...
8.An acquisition must be accounted for by the acquisition method...
10.(1) The conditions for accounting for an acquisition as a...
13.(1) The following information with respect to acquisitions taking place...
15.Where during the financial year there has been a disposal...
16.The information required by paragraph 13, 14 or 15 need...
20.(1) The interest of an undertaking in an associated undertaking,...
24.Financial information about subsidiary undertakings not included in the consolidation
30.(1) There must also be stated— (a) the aggregate amount...
31.(1) The information required by paragraphs 32 and 33 must...
33.(1) There must also be stated— (a) the aggregate amount...
34.Parent company’s or group’s membership of certain undertakings
37.Construction of references to shares held by parent company or group
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