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Introduction The directors’ report The profit and loss account (income statement) Balance sheet (statement of financial position) Statement of changes in equity The statement of cash flows (cash flow statement) Notes to the financial statements Mandatory disclosures for small entities in the UK Mandatory disclosures for small entities in the Republic of Ireland Encouraged disclosures Abridged financial statements Application of accounting standards Audit exemption ...
Chapter 3: The Financial Statements
Small Company Financial Reporting
- Edited by:
- Steve Collings
- Publisher:
- Bloomsbury Publishing Plc
- Edition:
- Second edition edition
- Publication Date:
- October 2022
- Law Stated At:
- 1 January 2022
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