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A company must publish its annual accounts within certain time limits following the adoption of its financial statements. Companies are classified by means. Section of the Companies Act requires that every limited company shall present the shareholders with the Profit and Loss Account and Balance Sheet. The Annual Accounts are a document made up of three parts: Balance Sheet, Income Statement and Additional Note. Balance Sheet. It represents the company.

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There may be tax disadvantages. 2 IAS 1 presentation of financial statements. IAS 1 incorporates the recommended formats for company published accounts. The. The Annual Accounts are a document made up of three parts: Balance Sheet, Income Statement and Additional Note. Balance Sheet. It represents the company. Your company's annual accounts - called 'statutory accounts' - are prepared from the company's financial records at the end of your company's financial year.

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All Public & Private companies with Share Capital of more than Rs. Million are required to file Annual Audit Accounts with Registrar. This includes interim and annual accounts, but not press releases, trading statements or other financial reports that a company may publish from time to. The Companies Act (CA ) requires directors to ensure that the annual accounts give a true and fair view. In this section the Financial Reporting.