{ "name": "Rollupvo Group Accounts And Stock Rules", "title": "Group Accounts And Stock Rules", "url": "https://rollupvo.com/datasets/group-accounts-and-stock-rules/", "csv": "https://rollupvo.com/datasets/group-accounts-and-stock-rules.csv", "markdown": "https://rollupvo.com/datasets/group-accounts-and-stock-rules/index.md", "computed_at": "2026-10-18", "license": "https://rollupvo.com/terms", "headline": "The Group Accounts And Stock Rules carries 1 published figure read from 2 sources' own pages, from 53 to 53 week, read 12 September 2026.", "quotes": [ "The Group Accounts And Stock Rules carries 1 published figure read from 2 sources' own pages, from 53 to 53 week, read 12 September 2026.", "2 of the 5 named sources read in full publish a figure; 3 publish none, read 12 September 2026.", "Group Accounts And Stock Rules, jurisdiction US: median 53 week across 1 source, read 12 September 2026.", "Group Accounts And Stock Rules, jurisdiction US: median 60 day across 1 source, read 12 September 2026.", "Group Accounts And Stock Rules, jurisdiction US: median 35 percent across 1 source, read 12 September 2026." ], "citation": "\"Rollupvo Group Accounts And Stock Rules\", updated 2026-10-18, https://rollupvo.com/datasets/group-accounts-and-stock-rules/.", "changed_since": null, "national": { "unit": "week", "n": 1, "median": 53, "min": 53, "max": 53, "p25": 53, "p75": 53, "mean": 53, "units": { "%": 1, "day": 1, "week": 1 }, "published_sources": 2, "named_sources": 8, "read_sources": 5, "not_published": 3, "published_share": 0.4 }, "by_axis": { "jurisdiction": { "US": { "week": { "n": 1, "median": 53, "min": 53, "max": 53, "p25": 53, "p75": 53, "mean": 53 }, "day": { "n": 1, "median": 60, "min": 60, "max": 60, "p25": 60, "p75": 60, "mean": 60 }, "%": { "n": 1, "median": 35, "min": 35, "max": 35, "p25": 35, "p75": 35, "mean": 35 } } } }, "rows": [ { "source": "IRS Publication 538 (accounting periods and methods)", "url": "https://www.irs.gov/publications/p538", "figure": "53 weeks", "value": 53, "unit": "week", "vat": null, "axis": { "jurisdiction": "US" }, "retrieved_at": "2026-09-12", "quote": "A fiscal year (including a period of 52 or 53 weeks).", "source_class": "primary-government", "text_sha256": "955c8d56f4d853dc1e2cbeac26f899286d00729119185a65b593a36d58752847" }, { "source": "IRS Publication 538 (accounting periods and methods)", "url": "https://www.irs.gov/publications/p538", "figure": "60 days", "value": 60, "unit": "day", "vat": null, "axis": { "jurisdiction": "US" }, "retrieved_at": "2026-09-12", "quote": "60 days after the partnership or S corporation has been notified by the IRS that the business year request has been denied.", "source_class": "primary-government", "text_sha256": "955c8d56f4d853dc1e2cbeac26f899286d00729119185a65b593a36d58752847" }, { "source": "SEC Financial Reporting Manual, Topic 2", "url": "https://www.sec.gov/corpfin/cf-manual/topic-2", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "jurisdiction": "US" }, "retrieved_at": "2026-09-12", "quote": "any consummated acquisitions whose significance does not exceed 20% that were consummated after the balance sheet date of the most recent annual audited financial statements included in the registration or proxy statement through the effective date of the registration statement or the date the proxy statement is mailed;", "source_class": "primary-government", "text_sha256": "4678d33e6d67492fbdd501582ebb74e5bac55542c886588cb0b04bcbba29cfec" }, { "source": "SEC Financial Reporting Manual, Topic 2", "url": "https://www.sec.gov/corpfin/cf-manual/topic-2", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "jurisdiction": "US" }, "retrieved_at": "2026-09-12", "quote": "If less than or equal to 50% significant, financial statements of a recent or probable acquisition need not be included unless the registration statement (or post-effective amendment) is declared effective (or proxy statement is mailed) 75 days or more after the acquisition is consummated.", "source_class": "primary-government", "text_sha256": "4678d33e6d67492fbdd501582ebb74e5bac55542c886588cb0b04bcbba29cfec" } ], "not_published": [ { "source": "FRC UK accounting standards", "url": "https://www.frc.org.uk/accountants/accounting-and-reporting-policy/uk-accounting-standards", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IFRS 10 Consolidated Financial Statements", "url": "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-10-consolidated-financial-statements/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IAS 2 Inventories", "url": "https://www.ifrs.org/issued-standards/list-of-standards/ias-2-inventories/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.legislation.gov.uk/ukpga/2006/46/part/15/chapter/4", "label": "Companies Act 2006, Part 15 Chapter 4 (group accounts)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/399", "label": "Companies Act 2006 s.399 (duty to prepare group accounts)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/479A", "label": "Companies Act 2006 s.479A (subsidiary audit exemption)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.frc.org.uk/accountants/accounting-and-reporting-policy/uk-accounting-standards", "label": "FRC UK accounting standards", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-10-consolidated-financial-statements/", "label": "IFRS 10 Consolidated Financial Statements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ifrs.org/issued-standards/list-of-standards/ias-2-inventories/", "label": "IAS 2 Inventories", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p538", "label": "IRS Publication 538 (accounting periods and methods)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sec.gov/corpfin/cf-manual/topic-2", "label": "SEC Financial Reporting Manual, Topic 2", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 5 named sources that could be read published a usable figure; 3 published none and are recorded as not published, never filled in; 3 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in week (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 20 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one table of the thresholds and duties per jurisdiction, read from the statute and the standard rather than from a firm's summary: when a parent must prepare group accounts and which exemptions apply, at what size, and what a stock count must measure (cost basis, lower of cost and net realisable value, the methods allowed) - with the date each threshold last changed, which no single source publishes together", "embed": "

53 to 53 week

1 published figures, Group Accounts And Stock Rules, across 2 sources, read 12 September 2026

Source: Rollupvo Group Accounts And Stock Rules
" }