Accounts and reports

Accounts and reports guidance:

A company has submitted dormant accounts despite continuing to trade, and now has judgment against it in relation to unpaid debts. Has it committed an offence by...

Q&As

The following Corporate practice note provides comprehensive and up to date legal information on A company’s financial year

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Accounting records

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Accounts and reports—an outline of the statutory framework...

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Accounts and reports—glossary of terms

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Accounts and reports—individual and group accounts

Practice notes

The following Corporate Q&A provides comprehensive and up to date legal information on Are shareholders entitled to full accounts even if only abridged and unaudited...

Q&As

The following Corporate Q&A provides comprehensive and up to date legal information on Are there any penalties for filing corrected accounts and reports within the...

Q&As

The following Corporate precedent provides comprehensive and up to date legal information on Board minutes to convene AGM of listed company

Precedents

The following Corporate precedent provides comprehensive and up to date legal information on Board minutes—approving, circulating and filing the accounts and reports of...

Precedents

The following Corporate practice note provides comprehensive and up to date legal information on Brexit—accounts and reports

Practice notes

The following Corporate Q&A provides comprehensive and up to date legal information on Can a company that owns a property/holds an asset qualify as having always been a...

Q&As

The following Corporate Q&A provides comprehensive and up to date legal information on Can a dormant company which holds shares in another company receive a distribution...

Q&As

The following Corporate Q&A provides comprehensive and up to date legal information on Can a third party restrict a company’s choice of auditor to one of the Big 4...

Q&As

The following Corporate Q&A provides comprehensive and up to date legal information on Can the board of directors delegate the duty to approve the accounts to a...

Q&As

The following Corporate practice note provides comprehensive and up to date legal information on Changes in share capital—accounting treatment

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Continuing obligations—financial reporting

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Coronavirus (COVID-19)—impact on annual accounts and reports...

Practice notes

The following Environment practice note provides comprehensive and up to date legal information on Directive 2014/95/EU on disclosure of non-financial and diversity...

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Directors’ remuneration report

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Directors’ responsibilities statements—company accounts...

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Disclosure Guidance and Transparency Rules requirements—the annual...

Practice notes

The following Corporate Q&A provides comprehensive and up to date legal information on Do the UK GAAP accounting retention period rules apply to statutory companies?...

Q&As

The following Corporate Q&A provides comprehensive and up to date legal information on Does a UK subsidiary of an overseas parent have to provide CEO pay ratio...

Q&As

Does the registration of a charge by way of legal mortgage or a debenture qualify as a significant accounting transaction for the purposes of section 386 of the Companies...

Q&As

The following Corporate practice note provides comprehensive and up to date legal information on Dormant companies—accounts and audit

Practice notes
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