Our factsheets provide accessible and practical assistance on UK financial reporting issues arising from the requirements in the Companies Act 2006.
This is exclusive item - please log in or subscribe to view this item.
This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.
This is exclusive item - please log in or subscribe to view this item.
This factsheet provides practical guidance for UK directors on the determination of distributable profits and the risks of unlawful distributions.
This is exclusive item - please log in or subscribe to view this item.
UK limited companies are only allowed to purchase or redeem their own shares in strictly limited circumstances. Capital reductions may provide a simpler alternative for private companies. This factsheet explains what can sometimes be a complex and confusing area of company law. Date published: 6 May 2015.
This is exclusive item - please log in or subscribe to view this item.
This factsheet offers practical guidance on the rules to follow when dealing with voluntary revisions to defective accounts and reports. Date published: 7 December 2010 (updated: March 2014).