Glossary
Looking for the right term then try the glossary:
| Term | Definition | Legal instruments |
|---|---|---|
|
accounting reference date 25/01/2016 |
THIS DEFINITION ONLY APPLIES TO THE AUDITORS PART
means (1) (in relation to a company incorporated in the UK under the Companies Acts) the accounting reference date of that company determined in accordance with section 391 of the Companies Act 2006; or (2) (in relation to any other body) the last day of its financial year. |