1. UK Company Law
  2. Legislation (UK)
  3. Acts
  4. 2006
Date-stamp loading
  1. Companies Act 2006 (c. 46)
  2. Part 15 Accounts and reports (ss. 380-474)
  3. Chapter 4 Annual accounts (ss. 393-414)
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Chapter 4 Annual accounts (ss. 393-414)

Comparing proposed amendment...
General (s. 393)
In force
 393. Accounts to give true and fair view
Individual accounts (ss. 394-397)
In force
 394. Duty to prepare individual accounts
In force
 394A. Individual accounts: exemption for dormant subsidiaries
In force
 394B. Companies excluded from the dormant subsidiaries exemption
In force
 394C. Dormant subsidiaries exemption: parent undertaking declaration of guarantee
In force
 395. Individual accounts: applicable accounting framework
In force
 396. Companies Act individual accounts
In force
 397. IAS individual accounts
Group accounts: small companies (s. 398) [Heading omitted]
Omitted
 398. Option to prepare group accounts
Group accounts (ss. 399-402)
In force
 399. Duty to prepare group accounts
In force
 400. Exemption for company included in UK group accounts of larger group
In force
 401. Exemption for company included in non-UK group accounts of larger group
In force
 402. Exemption if no subsidiary undertakings need be included in the consolidation
Group accounts: general (ss. 403-408)
In force
 403. Group accounts: applicable accounting framework
In force
 404. Companies Act group accounts
In force
 405. Companies Act group accounts: subsidiary undertakings included in the consolidation
In force
 406. IAS group accounts
In force
 407. Consistency of financial reporting within group
In force
 408. Individual profit and loss account where group accounts prepared
Information to be given in notes to the accounts (ss. 409-413)
In force
 409. Information about related undertakings
Omitted
 410. Information about related undertakings: alternative compliance
In force
 410A. Information about off-balance sheet arrangements
In force
 411. Information about employee numbers and costs
In force
 412. Information about directors' benefits: remuneration
In force
 413. Information about directors' benefits: advances, credit and guarantees
Approval and signing of accounts (s. 414)
In force
 414. Approval and signing of accounts
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