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FRS 102 and small company reporting requirements

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Chapter 2: The Small Companies Regime Common accounting issues under FRS 102 Accounting policies Cash flow statement Deferred tax Rate of tax to use Defined benefit pension schemes Employee benefits Fair value accounting Financial instruments Fixed assets Goodwill and intangible assets Intra-group loans Investment property Leases Prior period adjustments Revenue recognition Inventories (stock) ...

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