Show Summary Details Chapter 18: Financial Statements, Audit and Annual Return Structure and approach of Part 6 Requirement to keep adequate accounting records Financial year Preparation of statutory financial statements The format and contents of statutory financial statements Accounting frameworks Companies Act entity financial statements The balance sheet in Companies Act entity financial statements The profit and loss account in Companies Act entity financial statements Notes to Companies Act entity financial statements Disclosure of transactions with directors IFRS entity financial statements Preparation of group financial statements The obligation to prepare group financial statements Exemptions from preparing group financial statements Preparation of Companies Act group financial statements Preparation of IFRS group financial statements Approval of the statutory financial statements Obligation to prepare directors’ report Circulation of financial statements Right to demand copies of financial statements and reports Requirements in relation to publication of statutory financial statements Financial statements and reports to be laid before ...