Financial reporting standard for smaller entities (effective January 2007)
Financial reporting standard for smaller entities (effective January 2007)
- Kingston ASB 2007
- 186p. 21cm.
- Financial Reporting Standards .
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' emoluments -- The directors' report -- Date from which effective and transitional arrangements -- Withdrawal of the FRSSE (effective January 2005).
Updates and supersedes the FRSSE (effective January 2005). Regarded as standard for financial statements relating to accounting periods beginning on or after 1 January 2007.
Advanced
9781841408590
INTERNATIONAL ACCOUNTING STANDARDS BOARD
International
657.95 $2 18
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' emoluments -- The directors' report -- Date from which effective and transitional arrangements -- Withdrawal of the FRSSE (effective January 2005).
Updates and supersedes the FRSSE (effective January 2005). Regarded as standard for financial statements relating to accounting periods beginning on or after 1 January 2007.
Advanced
9781841408590
INTERNATIONAL ACCOUNTING STANDARDS BOARD
International
657.95 $2 18