Tolley's Companies Accounts Check List 1993: For Full Individual or Group Accounts Complying with FRS 3

This practical and comprehensive checklist covers the information to be disclosed in company accounts and directors' reports as required by company legislation, the Stock Exchange, SSAPs, FRSs and UTIF Abstacts extant at 31 December 1992. All the required information is brought together for easy use in this booklet with boxes to tick and with hole-punched pages ready to be placed in an audit file or other reporting medium. New features of this 1993 edition include full accounts of FRS 2 ("Accounting for Subsidiary Undertakings"), FSR 3 ("Financial Reporting Performance") and UTIF Abstracts 4-7, plus numerous other developments which have taken place since 1991. The checklist is intended for use by registered auditors, firms of accountants, finance directors, company secretaries, investment analysts, corporate finannciers, credit rating agencies, students of accounting and others involved in corporate reporting.