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Financial reporting standard for smaller entities (effective April 2008)

By: Language: English Series: Financial Reporting StandardsPublication details: Kingston ASB 2008Description: 180p. 21cmISBN:
  • 9781847980878
Subject(s): LOC classification:
  • 657.95 $2 18
Partial contents:
Scope -- General -- Profit and loss account -- Revenue recognition -- Statement of total recognised gains and losses -- Fixed assets and goodwill -- Leases -- Current assets -- Taxation -- Pensions -- Provisions, contingent liabilities and contingent assets -- Financial instruments, share capital and share-based payments -- Foreign currency translation -- Post balance sheet events -- Related party disclosures -- Consolidated financial statements -- Directors' remuneration -- The directors' report -- Date from which effective and transitional arrangements -- Withdrawal of the FRSSE (effective January 2007).
Summary: Updates and supersedes the FRSSE (effective January 2007), to take account of the introduction of the Companies Act 2006.
Holdings
Item type Current library Call number Copy number Status Barcode
Reference material London Boxed set BOXED SET (Browse shelf(Opens below)) 1 Available 30074988

Scope -- General -- Profit and loss account -- Revenue recognition -- Statement of total recognised gains and losses -- Fixed assets and goodwill -- Leases -- Current assets -- Taxation -- Pensions -- Provisions, contingent liabilities and contingent assets -- Financial instruments, share capital and share-based payments -- Foreign currency translation -- Post balance sheet events -- Related party disclosures -- Consolidated financial statements -- Directors' remuneration -- The directors' report -- Date from which effective and transitional arrangements -- Withdrawal of the FRSSE (effective January 2007).

Updates and supersedes the FRSSE (effective January 2007), to take account of the introduction of the Companies Act 2006.