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Chapter 24: Liabilities and Equity

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Scope of FRS 105 Distinction between liability and equity Contingent settlement terms Instruments meeting the definition of a financial liability which are treated as equity Accounting for equity instruments Share splits Treasury shares Distributions to owners ...

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