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This book looks at how to put together a set of accounts under FRS 102. Concentrating on the presentation and disclosure element of new UK GAAP in the form of FRS102, this book will be invaluable to both partners and staff getting to grips with the changes.
Although it will be primarily aimed at those entities that are not small and applying full FRS 102, the changes to the requirements expected later in 2015, bringing small entities into the scope of FRS 102 mean that it will be an invaluable tool for small entities too. The book will flag the differences in disclosure requirements for small entities, as well as the filing requirements.