Financial reporting standard for smaller entities (effective April 2008)
Language: English Series: Financial Reporting StandardsPublication details: Kingston ASB 2008Description: 180p. 21cmISBN:- 9781847980878
- 657.95 $2 18
| 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.