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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
Laws
Rulebook Modules
Glossary Module (GLO) [VER44/07-19]
GLO 2 Glossary
[ A ] [Accepting Deposits—Authorised Person]
Accounting Records
Sourcebook Modules
Consultation Papers
Policy Statements
DFSA Codes of Practice
Amendments to Legislation
Media Releases
Notices
Financial Markets Tribunal
Archive

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  Versions
(1 version)
 
Jul 14 2013 onwards

Accounting Records



Whole Section PDF

The definitive version of DFSA handbook text is the PDF version as that is the text of the instrument as made and published by the DFSA.

To view past versions of this module in PDF format, please visit the Archive.

Means records and underlying documents comprising initial and other accounting entries and associated supporting documents such as:

(a) cheques;
(b) records of electronic fund transfers;
(c) invoices;
(d) contracts;
(e) the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in journal entries; and
(f) work sheets and spread sheets supporting cost allocations, computations, reconciliations and disclosures.
[Added] DFSA RM124/2013 (Made 13th June 2013) [VER30/07-13]