Multi entity: Group Accounts And Stock Rules
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.
Rollupvo sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
2 of the 5 named sources read in full publish a figure; 3 publish none, read 12 September 2026.
By jurisdiction
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdictionUS | 53week | 53 to 53week | 1 |
| jurisdictionUS | 60day | 60 to 60day | 1 |
| jurisdictionUS | 35% | 35 to 35% | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| IRS Publication 538 (accounting periods and methods) | 60day | US | 2026-09-12 |
| IRS Publication 538 (accounting periods and methods) | 53week | US | 2026-09-12 |
| SEC Financial Reporting Manual, Topic 2 | 50% | US | 2026-09-12 |
| SEC Financial Reporting Manual, Topic 2 | 20% | US | 2026-09-12 |
The sentence each figure was read from (4)
- IRS Publication 538 (accounting periods and methods), read 2026-09-12:
60 days after the partnership or S corporation has been notified by the IRS that the business year request has been denied.
- IRS Publication 538 (accounting periods and methods), read 2026-09-12:
A fiscal year (including a period of 52 or 53 weeks).
- SEC Financial Reporting Manual, Topic 2, read 2026-09-12:
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.
- SEC Financial Reporting Manual, Topic 2, read 2026-09-12:
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;
Read in full, publishes no figure
3 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- FRC UK accounting standards, read 2026-09-12: read in full and no accepted figure on the page
- IFRS 10 Consolidated Financial Statements, read 2026-09-12: read in full and no accepted figure on the page
- IAS 2 Inventories, read 2026-09-12: read in full and no accepted figure on the page
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
20 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (8)
- Companies Act 2006, Part 15 Chapter 4 (group accounts)(the publisher's own terms; quoted for reporting and comment)
- Companies Act 2006 s.399 (duty to prepare group accounts)(the publisher's own terms; quoted for reporting and comment)
- Companies Act 2006 s.479A (subsidiary audit exemption)(the publisher's own terms; quoted for reporting and comment)
- FRC UK accounting standards(the publisher's own terms; quoted for reporting and comment)
- IFRS 10 Consolidated Financial Statements(the publisher's own terms; quoted for reporting and comment)
- IAS 2 Inventories(the publisher's own terms; quoted for reporting and comment)
- IRS Publication 538 (accounting periods and methods)(the publisher's own terms; quoted for reporting and comment)
- SEC Financial Reporting Manual, Topic 2(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "Rollupvo Group Accounts And Stock Rules", updated 2026-10-18, https://rollupvo.com/datasets/group-accounts-and-stock-rules/.
Download the CSV (4 rows, computed 2026-10-18)