Tolley's Company Law Service

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Commentary

Issue 203 August 2025 The following chapters have been reviewed and updated: Accounts I: Regulatory Framework Accounts II: General Rules Accounts III: Groups and Other Special Circumstances Directors' Remuneration Report Directors' Report and Strategic Report Directors' Report and Strategic Report: Annex–FRC Guidance on the Strategic Report Financial Assistance for Acquisition of Shares General Meetings Insolvency: Administrations V – International Elements Names Purchase and Holding of Own Shares Appendix 2 List of current FRSs, FREDs, SORPs, FRC Staff Factsheets, SENS and other relevant documents

Contributors

Mark Challis  Author
Jamie McKie  Author
Ben Arrowsmith  Author
Alistair Mills  Author
Ben Du Feu  Author
Dominic Blaxill  Author
Nina Pindham  Author
Isabelle Laborde  Author
Andrew Keay  Author
Amy Cater  Author
Robert Gowing  Author
Ian Kinloch  Author
Tim Smith  Author
Dr Ashley Bowes  Author
Hugh Flanagan  Author
Rosie Scott  Author
Nigel Hewitson  Author
Daniel Kolzelko  Author
Harriet Townsend  Author
Andrew Wylie  Author
Esther Drabkin-Reiter  Author
Stephen Morgan  Author