Publisher's Synopsis
Rules for financial reporting and disclosure vary according to the size of the company. Small and medium sized companies are exempt from certain requirements, but are still obliged to have their statements audited.;This book draws together, for companies such as these, all the technical requirements necessary for financial reporting. It looks not only at the requirements under the Companies Act but at practical details, such as management accounts, Inland Revenue needs, the effect of changing size and audit considerations.
