SolvedCrossheading Financial statements and periods of account
From legislation.gov.uk
Contents
- Section 479 “Financial statements” of a worldwide group
- Section 480 “Period of account” of worldwide group
- Section 481 Actual financial statements not drawn up on acceptable principles
- Section 482 Actual financial statements drawn up on acceptable principles but consolidating wrong subsidiaries
- Section 483 Actual financial statements covering more than one worldwide group
- Section 484 No actual financial statements: ultimate parent draws up financial statements
- Section 485 No actual financial statements: other cases
- Section 486 Election altering period of account deemed under section 485
- Section 487 Actual financial statements ignored if for too long a period or too late
- Section 488 Meaning of “IAS financial statements”
- Section 489 References to amounts recognised in financial statements