英國公司法有關年報之規範
Other Title
The Regulation of Annual Reports under the British Company Law
Date Issued
2001
Date
2001
Author(s)
DOI
892414H002043
Abstract
The British company law has amended for
several times in order to meet the requirements of the
European Community concerning the company law
Directives. Among the Directives, the Fourth and
Seventh Company Law Directive have great impact
upon British company law legislation. For example,
the Fourth Company Law Directive resulted in the
Companies Act 1981. In that, for the first time, the UK
has the idea of a standard presentation of the
accounting statements. As the then Minister Mr. Cecil
Parkinson said: “The technical account
provisions… represent a much more detailed and prescriptive statutory approach than we are familiar
with in this country. The Government has, however
been at pains to impose the directive… ”
However, such change has brought about a solid
basis for the UK in respect of the accounting issues.
Compared with Taiwan, our Company Law does not
have a comprehensive set of rules regarding the
preparation of annual report and accounts for
companies. Rules and regulations are spread in
Company Law 、the Business Accounting Law, etc.;
there needs harmonization.
On the other hand, the Fourth Council Directive
allows the Members to exempt medium and small size
companies from preparing accounts and delivering
only part of the accounts to the Registrar. All these
deserve our attention. The Taiwan Company law does
not distinguish small or medium size companies from
big companies regarding the preparation and
delivering of annual report and accounts, and this
becomes very inefficient. In the future, these should be
improved.
Subjects
the British Companies Act
annual report
annual accounts
a true and fair view
accounting
reference date (ARD)
reference date (ARD)
accounting reference period
(ARP)
(ARP)
individual account
torts
Publisher
臺北市：國立臺灣大學法律學系暨研究所
Type
report
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