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Small Company Financial Reporting
Steve Collings
Small Company Financial Reporting
This 2nd edition of Financial Reporting for Small Companies reflects three years of practical experience implementing this standard, and subsequent changes to the guidance which were consolidated in the FRC’s recent Triennial Review.
In addition, the new content includes:
- amendments to the illustrative financial statements to reflect changes in company law regarding presentation and the finalised small company thresholds
- additional material on the filing regime at Companies House for small companies
- reference in the tax chapter to the updated HMRC guidance via their Overview Papers
- a complete restructure of the content so that each accounting area is now in its own standalone chapter which reflects the implementation feedback
- updated and additional worked examples
- Adjustment to the guidance reflecting the FRC’s updated guidance on going concern