000			01350cam a22003255a 4500
001			E147911
008			090701s2008 xxk f u 000 0 eng u
020			_a9781847981233
035			_a(Sirsi) u147911
041	0		_aeng
050	0	4	_a657.3 $2 18
110	1		_aAccounting Standards Board _93454
245	0	0	_aAmendments to FRS 2 'accounting for subsidiary undertakings', FRS 6 'acquisitions and mergers' and FRS 28 'corresponding amounts' _blegal changes 2008
260			_aLondon _bAccounting Standards Board _c2008
300			_a126p. _c21cm.
350			_a6
490		0	_aASB Financial Reporting Exposure Draft
490		0	_aASB Financial Reporting Standard
520			_aSets out proposed amendments to FRS 2, FRS 6 and FRS 28, which arise from the introduction of the Companies Act 2006 and the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008. The deadline for comments on the proposed amendments is 5 March 2009.
521			_aExpert
590			_aKA
650			_aFRS2
650	2	4	_aFRS6
650	2	4	_aFRS28
650	2	4	_aLARGE AND MEDIUM-SIZED COMPANIES AND GROUPS (ACCOUNTS AND REPORTS) REGULATIONS 2008
650	2	4	_aCOMPANIES ACT 2006
651		4	_aUnited Kingdom _y
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
942			_n0
999			_c109782 _d109782