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Financial reporting standard for smaller entities (effective January 2007)

By: Language: English Series: Financial Reporting StandardsPublication details: Kingston ASB 2007Description: 186p. 21cmISBN:
  • 9781841408590
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' emoluments -- The directors' report -- Date from which effective and transitional arrangements -- Withdrawal of the FRSSE (effective January 2005).
Summary: 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.
Holdings
Item type Current library Call number Copy number Status Barcode
Reference material London Boxed set BOXED SET (Browse shelf(Opens below)) 1 Available 30073637

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.