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Mandatory disclosures for small entities in the UK

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Chapter 3: The Financial Statements Accounting policies ( FRS 102 , paras 1AC.3 to 1AC.10) Notes to the statement of financial position (balance sheet) Fair value measurement ( FRS 102 , paras 1AC.22 to 1AC.25) Indebtedness, guarantees and financial commitments ( FRS 102 , paras 1AC.27 to 1AC.31) Notes to the income statement (profit and loss account) ( FRS 102 , para 1AC.32) Other disclosures ( FRS 102 , paras 1AC.37 to 1AC.39) ...

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