Dictionary definition: abbreviated accounts

Article: Companies urged to make greater use of abbreviated ...
The Independent - London;  July 31, 1996 ;     351 words ... ... Accountants to make greater use of abbreviated accounts called summary financial statements in an effort to communicate better ... the bin." The report, "Summary Financial Statements - The Way Forward", points out that ...

Article: APB--revised guidance for auditors reporting on ...
Accountancy Ireland;  June 1, 2006 ;     543 words ... ... entitled to deliver abbreviated accounts and that the abbreviated accounts have been properly ... Auditor's Report on Financial Statements'; and * To extend ... not permitted to file abbreviated accounts. (www.frc.org ...

Article: Warning over abbreviated accounts; Business ...
Evening Gazette (Middlesbrough, England);  September 18, 2007 ;     625 words ... ... increase in private companies filing abbreviated accounts , following recent red tape relaxation ... see any real benefit from filing abbreviated accounts with Companies House. There is ... rating. Companies choosing to file abbreviated accounts run the risk of being branded with ...

Dictionary definition: summary financial statement
A Dictionary of Business and Management;      293 words ... ... shareholders instead of the full report. Summary financial statements were introduced by section 251 of the Companies ... which took effect from 1 April 1990. See also abbreviated accounts ; simplified financial statements .

Dictionary definition: annual return
A Dictionary of Finance and Banking;      326 words ... ... occupations of its directors. The financial statements , directors' report , and ... sized companies may file abbreviated accounts. Unlimited companies are exempt from filing the financial statements and dormant companies may not ...

Dictionary definition: small group
A Dictionary of Accounting;      437 words ... ... that parent qualifies as a small group. See also exemptions from preparing consolidated financial statements . A small group may file abbreviated accounts instead of full accounts with the Registrar of Companies .

Article: Plain paper financial statements--do they meet the ...
The CPA Journal;  April 1, 1996 ;     700+ words ... ... exposure draft entitled, Assembly of Financial Statements for Internal Use Only. This proposed ... service by which CPAs can submit financial statements to a client. [See page 8 for an ... proposed statement.] ASSEMBLY OF FINANCIAL STATEMENTS The proposed SSARS defines assembly ...