PUBLISHED ACCOUNTS

PUBLISHED ACCOUNTS
(публикуемые отчеты) Отчеты компаний, публикуемые в соответствии с английским законодательством. Согласно Закону Соединенного Королевства о компаниях 1981 г. в первую очередь к ним относятся отчеты компании с ограниченной ответственностью (limited companies), которые должны рассылаться их акционерам и передаваться на хранение Регистратору компаний в Палате компаний (г. Кардифф). В отчеты включаются: баланс компании (balance sheet), счет прибылей и убытков (profit and loss account), информация об источниках и распределении фондов (sources and application of funds) за отчетный период, отчет совета директоров (directors report) и аудиторское заключение (auditors report). Если речь идет об объединении компаний (groups of companies), требуется их консолидированный отчет. Мелкие (smali companies) и средние (medium-sized companies) компании (как их определяет Закон о компаниях) не обязаны передавать на хранение некоторые из перечисленных документов.

Финансы: Оксфордский толковый словарь. — М.: Весь Мир. . 1998.

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  • published accounts — Accounts of organizations published according to UK law. The most common are the accounts of limited companies, which must be provided for their shareholders and filed with the Registrar of Companies at Companies House, Cardiff. Companies often… …   Accounting dictionary

  • published accounts — Accounts of organizations published according to UK law. The most common are the accounts of limited company, which must be provided for their shareholders and filed with the Registrar of Companies at Companies House, Cardiff. Companies often… …   Big dictionary of business and management

  • accounts — 1) The profit and loss account, balance sheet, and cash flow statements of a company. See: annual accounts, published accounts See also: financial statements 2) See: books of account …   Accounting dictionary

  • published — adjective 1. prepared and printed for distribution and sale (Freq. 3) the complete published works Dickens • Ant: ↑unpublished 2. formally made public published accounts • Syn: ↑promulgated …   Useful english dictionary

  • Accounts of Chemical Research — Infobox Journal discipline = Chemistry and Biochemistry abbreviation = Acc. Chem. Res. website = http://pubs.acs.org/journals/jacsat/index.html publisher = American Chemical Society country = Flag|USA history = 1968 to present impact = 17.113… …   Wikipedia

  • annual accounts — annual report; = report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Accounting dictionary

  • annual accounts — annual report; report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Big dictionary of business and management

  • Witness accounts of the Roswell UFO incident — Follows are excerpts of witness accounts of the Roswell UFO incident.In 1978, author Stanton T. Friedman interviewed Jesse Marcel, who voiced his suspicion that debris he recovered on a ranch near Roswell in 1947 was not of this world. Over the… …   Wikipedia

  • Statistical Accounts of Scotland — The Statistical Accounts of Scotland are three series of documentary publications covering life in Scotland in the 18th, 19th and 20th centuries. The Old (or First) Statistical Account of Scotland was published between 1791 and 1792 by Sir John… …   Wikipedia

  • United Nations System of National Accounts — The United Nations System of National Accounts (often abbreviated as SNA or UNSNA ) is an international standard system of national accounts, first published in 1953. Handbooks with cumulated revisions were published in 1968 and 1993. The aim is… …   Wikipedia

  • National accounts — Economics …   Wikipedia


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