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Chapter 12: Accounting Policies, Estimates and Errors

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Selecting accounting policies Transactions and events not covered by FRS 102 Changing an accounting policy Information about judgements Disclosures relating to accounting policies Accounting estimates Disclosures relating to changes in accounting estimate Errors Disclosures relating to error correction ...

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