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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.

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.

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