000			01472cam a22002655a 4500
001			E147912
008			090701s2008 xxk f 000 0 eng u
020			_a9781847980878
035			_a(Sirsi) u147912
041	0		_aeng
050	0	4	_a657.95 $2 18
110	2		_aAccounting Standards Board _93454
245	0	0	_aFinancial reporting standard for smaller entities (effective April 2008)
260			_aKingston _bASB _c2008
300			_a180p. _c21cm.
490		0	_aFinancial Reporting Standards
505	2		_aScope -- 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).
520			_aUpdates and supersedes the FRSSE (effective January 2007), to take account of the introduction of the Companies Act 2006.
521	2	0	_aExpert
590			_aKA
650	2	4	_aFRSSE
651		4	_aUnited Kingdom _y
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
942			_n0
999			_c109783 _d109783