Section 397

IAS individual accounts must state— the part of the United Kingdom in which the company is registered, the company’s registered number, whether the company is a public or a private company and whether it is limited by shares or by guarantee, the address of the company’s registered office, and where appropriate, the fact that the company is being wound-up. The notes to the accounts must state that the accounts have been prepared in accordance with UK-adopted international accounting standards.

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Source: legislation.gov.uk · retrieved 2026-09-04