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Part 1-2: Financial Reporting Standards - "Old UK GAAP" FRS 3: Reporting financial performance Scope Application to smaller entities Profit and loss account Continuing and discontinued operations Acquisitions Discontinued operations The consequences of a decision to sell or terminate an operation Exceptional items Profit or loss on the disposal of an asset Extraordinary items Taxation Earnings per share Note of historical cost profits and losses Statement of total recognised gains and losses Reconciliation of movements in shareholders' funds Prior period adjustments Comparative figures Withdrawal of SSAP 6 and amendment of other statements ...
Statement of Standard Accounting Practice
- Accounting Standards Board
- Bloomsbury Professional