Tolley's Practical Guide to the Financial Reporting Standard for Smaller Entities
This text deals with the numerous accountancy issues specific to smaller companies, and the introduction of the FRSSE. It is envisaged that the accountancy profession may experience a split between those dealing with smaller entities coming under the FRSSE, and those concentrating on the larger firms. The book could therefore be useful to those working with the FRSSE. It includes the full text of the FRSSE.
- 01 Jun 1999
- Lexisnexis UK
- Tolley Publishing
- London, United Kingdom
Table of contents
historical background to the issue of the Standard; objectives and tenor of Standard; the balance sheet - tangible/intangible fixes assets; the balance sheet - liabilities and capital; the profit and loss account; items of special interest including leasing, research and development, pensions, capital instruments and foreign exchange; cash flow statements; notes to the accounts including capital commitments and contingent liabilities; taxation including deferred tax; FRSSE and true and fair; alternative approaches in the UK; IASC developments; a critical appraisal and possible future developments including SEGAAP.