Reference Entry

abridged accounts

Jonathan Law

in A Dictionary of Finance and Banking

Sixth edition

Published in print March 2018 | ISBN: 9780198789741
Published online March 2018 | e-ISBN: 9780191831430
abridged accounts

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Under the EU *Accounting Directive (2014), a simplified form of *annual accounts that may be filed by an entity qualifying as a small or medium company. The new rules allow certain more detailed items of financial information to be excluded from both the ...

Reference Entry.  98 words. 

Subjects: Banking ; Social Sciences ; Economics

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