GLOSSARY

Abridged accounts definition

What does Abridged accounts mean?

The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980) which came into force on 6 April 2015 and apply to financial years beginning on or after 1 January 2016 (or earlier if the company so decides) permit small companies to prepare an abridged balance sheet and abridged profit and loss account if approved by all of the company's shareholders.

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