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Oct

13

FRS 105 or FRS 102 for clients?

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FRS 105 or FRS 102 for clients?

For the vast majority of small and micro-entities, the new UK GAAP will begin to take effect for accounting periods commencing on or after 1 January 2016 (although earlier adoption is permissible).  The new reporting frameworks for small and micro-entities (and the consequent withdrawal of the FRSSE) have been introduced as a result of the […]

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