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R

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
R Recognition of assets and liabilities fair value, 5.6 generally, 5.2 – 5.4 historical cost, 5.5 intangible assets, 20.5 ‒20.7 leasing transactions, 5.7 – 5.8 property, plant and equipment, 19.3 Reconstructions see Group reconstructions Register of persons with significant control failure to comply, 7.17 generally, 7.15 – 7.16 implementation, 7.18 ‘significant control’, 7.15 Registered offices disputes, director and, 7.26 Registration small company legal requirements, and, 7.2 Related parties acting ‘in concert’, 9.3 companies under common control, 9.7 definition, 9.3 directors, remuneration for small companies in UK, 9.11 directors in common, 9.5 disclosure requirements financial statements, 3.57 , 3.61 generally, 9.13 – 9.15 small entities in Republic of Ireland, 9.18 ultimate controlling party, 9.16 – 9.17 entities, 9.7 examples of transactions, 9.9 financing transactions, exemptions specific to small entities, 35.35 generally, 9.1 – 9.2 identification directors in common, 9.5 generally, 9.3 persons who may be related parties, 9.4 individuals, 9.3 intra-group ...

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