Connected person: Difference between revisions

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imported>Doug Williamson
(Update for FRS 102)
imported>Doug Williamson
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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. The relevant accounting standards include Section 33 of FRS 102.
This is defined for the purposes of the UK Companies Act.  
 
 
Relevant accounting standards include Section 33 of FRS 102.





Latest revision as of 12:10, 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.


Relevant accounting standards include Section 33 of FRS 102.


See also