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New UK GAAP for small and micro-entities: Issues to consider

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New UK GAAP for small and micro-entities: Issues to consider

Introduction Many practitioners are now preparing to move their small company and micro-entity clients over to the new UK GAAP in the form of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland or FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.  As the new reporting regimes […]

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