Accounting Research Tool
New UK GAAP (effective Jan 2015)

FRC Impact Assessment and Feedback Statement: Amendments to FRS 100 Application of Financial Reporting Requirements Amendments to FRS 101 Reduced Disclosure Framework – 2014/15 cycle and other minor amendments Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Small entities and other minor amendments FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime

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