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FRS 101: Proposals for change

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FRS 101: Proposals for change

FRS 101 Reduced Disclosure Framework enables a qualifying entity to take advantage of reduced disclosures in its own individual financial statements.  The term ‘qualifying entity’ is defined in the Glossary to FRS 101 as: ‘A member of a group where the parent of that group prepares publicly available consolidated financial statements which are intended to […]

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