Financial reporting standard for smaller entities (effective April 2008)

Financial reporting standard for smaller entities (effective April 2008) - Kingston ASB 2008 - 180p. 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' 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.

Expert

9781847980878


FRSSE


United Kingdom--

657.95 $2 18