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Contents

Legislation
Companies Act 2006

Crossheading Individual accounts

  • Section 394 Duty to prepare individual accounts
  • Section 394A Individual accounts: exemption for dormant subsidiaries
  • Section 394B Companies excluded from the dormant subsidiaries exemption
  • Section 394C Dormant subsidiaries exemption: parent undertaking declaration of guarantee
  • Section 395 Individual accounts: applicable accounting framework
  • Section 396 Companies Act individual accounts
  • Section 397 IAS individual accounts
  1. Chapter 4 Annual accounts
  2. Crossheading Individual accounts

Crossheading Individual accounts

From legislation.gov.uk

Contents

  1. Section 394 Duty to prepare individual accounts
  2. Section 394A Individual accounts: exemption for dormant subsidiaries
  3. Section 394B Companies excluded from the dormant subsidiaries exemption
  4. Section 394C Dormant subsidiaries exemption: parent undertaking declaration of guarantee
  5. Section 395 Individual accounts: applicable accounting framework
  6. Section 396 Companies Act individual accounts
  7. Section 397 IAS individual accounts
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