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Chapter 35: The Transition to FRS 102

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Introduction Identifying the date of transition The four-stage process and accounting policy alignments Mandatory exceptions and optional exemptions from retrospective application under FRS 102 Disclosure requirements ...

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