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.
www.practicallaw.com.
2010.
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