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FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (2018)

UK Accounting Standards

Accounting Standards Board
Bloomsbury Professional
Publication Date:
June 2021
Part 1: Financial Reporting Standards Overview Section 1 Scope Section 1A : Small Entities Section 2 : Concepts and Pervasive Principles Section 3 : Financial Statement Presentation Section 4 : Statement of Financial Position Section 5 : Statement of Comprehensive Income and Income Statement Section 6 : Statement of Changes in Equity and Statement of Income and Retained Earnings Section 7 : Statement of Cash Flows ...

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