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To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

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  1. Point in time
    2008-04-04

annual accounting period

  1. 413(1) (in CIS) a period determined in accordance with CIS 9.2.1 R (Accounting period);
  2. 30(2) (in COLL): the period determined in accordance with COLL 6.8.2 R (3) to COLL 6.8.2 R (7) (Accounting periods).30