GN3 Companies
8.24
Which type of accounts can be used by a listed corporation in order to make a determination of "shareholders' equity", "total assets employed", "major" and "insignificant business or operations" under the Prescribed Criteria?
The determination of "shareholders' equity", "total assets employed", "major" and "insignificant business or operations" under the Prescribed Criteria must be based on either the audited or unaudited accounts, which includes the management accounts of the listed corporation.