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Companies Act

Access articles on the UK Companies Act.

Micro-Entities' Accounts

Regulations introducing major accounting exemptions for micro-entities have been approved by the UK Government.

CA 2006 switching from IFRS to UK GAAP

On 6 September 2012 new regulations were published which increased the number of entities entitled to exemption from mandatory audit, as well as making it easier for companies to switch between IFRS and UK GAAP.

Off-balance sheet disclosure

The Urgent Issues Task Force (UITF) received an enquiry expressing concern that the new requirements regarding off-balance sheet disclosures set out in Section 410A of the Companies Act 2006, does not define off-balance sheet arrangements.