Does FRS 102 apply to small companies?
Does FRS 102 apply to small companies? FRS 102 contains a section specifically for small companies referred to as section 1A ‘Small Entities’, which was first introduced into the September 2015 edition of FRS 102. Section 1A outlines the presentation and disclosure requirements only. Is FRS 102 for small companies? FRS 102 Section 1A sets … Continue reading Does FRS 102 apply to small companies?
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