Companies Act 2006 part 15: disclosures

This article, the fifteenth in our series on the Companies Act 2006, will focus on disclosures which need to be included in annual accounts, outlining off-balance sheet arrangements, employee numbers, and directors’ remuneration

Although the majority of disclosures are contained within the accounting regulations, CA 2006 specifies certain disclosures in s409–413. These disclosures are also necessary in IAS accounts.

Information about related undertakings (s. 409)

The detailed requirements are specified in the accounting regulations. This information is not required by small companies or micro-entities.

Off-balance sheet arrangements ( s410A)

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