Connected person: Difference between revisions
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imported>Doug Williamson (Updated entry. Source ACT Glossary of terms) |
imported>Doug Williamson (Update for FRS 102) |
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A person or corporate entity connected to a director, such as a member of the director's family or a company controlled by the director. | A person or corporate entity connected to a director, such as a member of the director's family or a company controlled by the director. | ||
This is defined for the purposes of the UK Companies Act | This is defined for the purposes of the UK Companies Act. The relevant accounting standards include Section 33 of FRS 102. | ||
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* [[Connected company]] | * [[Connected company]] | ||
* [[Disclosure]] | * [[Disclosure]] | ||
* [[FRS | * [[FRS 102]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 10:27, 6 November 2015
UK Company law.
A person or corporate entity connected to a director, such as a member of the director's family or a company controlled by the director.
This is defined for the purposes of the UK Companies Act. The relevant accounting standards include Section 33 of FRS 102.
