relevant accounts

relevant accounts
The accounts that should be used to determine the amount of distributable profit of a company. These accounts are the most recent audited annual accounts of the company, prepared in compliance with the Companies Act. If the accounts are qualified by the auditors (see qualified audit report), the auditors must state in their report whether they consider that the proposed distribution would contravene the Companies Act.

Accounting dictionary. 2014.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • National accounts — Economics …   Wikipedia

  • Place of the Relevant Intermediary Approach — The Place of the Relevant Intermediary Approach, or PRIMA, is a conflict of laws rule applied to the proprietary aspects of security transactions, especially collateral transactions. It is an alternative approach to the historically important… …   Wikipedia

  • Bookkeeping — is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with… …   Wikipedia

  • formal logic — the branch of logic concerned exclusively with the principles of deductive reasoning and with the form rather than the content of propositions. [1855 60] * * * Introduction       the abstract study of propositions, statements, or assertively used …   Universalium

  • ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …   Encyclopedia of Judaism

  • ethics — /eth iks/, n.pl. 1. (used with a sing. or pl. v.) a system of moral principles: the ethics of a culture. 2. the rules of conduct recognized in respect to a particular class of human actions or a particular group, culture, etc.: medical ethics;… …   Universalium

  • List of Statutory Instruments of the United Kingdom, 2008 — This is an incomplete list of Statutory Instruments of the United Kingdom in 2008. NOTOC 1 100* Insolvency Practitioners and Insolvency Services Account (Fees) (Amendment) Order 2008 S.I. 2008/3 * Information as to Provision of Education… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1992 — This is a complete list of all 1922 Statutory Instruments published in the United Kingdom in the year 1992. NOTOC 1 100* North Hull Housing Action Trust (Transfer of Property) Order 1992 S.I. 1992/1 * Merchant Shipping (Radio Installations)… …   Wikipedia

  • Office of Fair Trading v Abbey National plc — OFT v Abbey National plc Court Supreme Court of the United Kingdom Full case name Office of Fair Trading v Abbey National plc and Others Date decided …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”