Show Summary Details
Quick Reference
The date on which an accounting period ends and the accounts of a business are ruled off. It is important that this should happen on the correct date to ensure that a true and fair view of the performance and position of a business is given. An auditor will pay particular attention to the cut-off date as accounts can be manipulated for purposes of window dressing.
From: cut-off date in A Dictionary of Accounting »
Subjects: Accounting.
Related content in Oxford Index
Reference entries
Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.
