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Individual accounts
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Individual accounts
Practical Law UK Glossary 5-107-6713
(Approx. 3 pages)
Glossary
Individual accounts
For the purposes of the
Companies Act 2006
, the
balance sheet
and the
profit and loss account
are together referred to as a company’s individual accounts (
section 396
).
For further details, see
Practice note, Company accounts and reports: overview
.