'Change of Name' disclosure does not appear within the Report of the Directors’
Article ID
ias-2888
Article Name
'Change of Name' disclosure does not appear within the Report of the Directors’
Created Date
20th July 2006
Product
IRIS Accounts Production
Problem
The 'Change of Name' disclosure does not appear within the Report of the Directors’ in the first year of trading, even though the 'Change of Company Name' data screen has been completed.
Resolution
In the first year of incorporation the annual report produces an automatic ‘Incorporation’ note in the Directors’ Report, which also includes the ‘Change of Name’ disclosure.
If the ‘Commencement of Trading’ data screen has been completed this replaces the ‘Incorporation’ note which in turn replaces the ‘Change of Name’ disclosure.
If however the text has been removed from the ‘Commencement of Trading’, ‘Incorporation’, ‘Change of Name’ and ‘Trade Commenced’ data screens the details will appear under the Incorporation heading.
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