Undue Delay

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Disproportionate Expense and Undue Delay in Accounting
Disproportionate Expense Undue Delay Consolidated Financial Statements UK Accounting Practice Financial Reporting Standard Consolidation Exclusions Subsidiary Undertakings
The term 'disproportionate expense and undue delay' refers to circumstances in traditional UK accounting practices where an individual subsidiary undertaking might be excluded from consolidated financial statements due to excessive cost and time requirements to obtain the necessary information.
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