ACCOUNTANCY AGE
May 1st, 2003
Keith NuthallSEVERAL thousand small and medium-sized companies throughout the EUare to be exempted from certain accounting provisions following agreementby European ministers on raising the qualifying thresholds. Under EU rules both small and medium sized companies are permitted to publish only an abridged balance sheet, abridged notes to the accounts and an abridged profit and loss account while small companies are further exempted from publishing a profit and loss account or anannual report, from disclosing certain types of information in theiraccounts and ...
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