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Oct

26

FRS 102: Events after the reporting period

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FRS 102: Events after the reporting period

Events after the reporting period (or ‘post balance sheet events’ as many accountants are familiar with) are carried over into FRS 102 in Section 32 Events after the end of the Reporting Period.  Such events can have a significant impact on a company’s financial statements because of the need to reflect certain transactions which take […]

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