Financial reporting standard for smaller entities
FRSSE - in force for year ends after 22 March 2000
Three Financial Reporting Standards come into force for year ends after 22 March 2000. FRSSE has now been updated for:
- Provisions rules, from FRS 12.
- Tangible fixed asset rules, simplified from FRS 15
In addition, the ASB has various proposals to further transform the financial statements of UK plc, and indeed UK Ltd.
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