FRC publishes revised FRSSE to reflect new UK accounting standards

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The Financial Reporting Council (FRC) has published an updated ‘Financial Reporting Standard for Smaller Entities’ (FRSSE) effective from January 2015. This updates the Financial Reporting Standard for Smaller Entities (effective April 2008) for the changes as a result of the introduction of FRS 100 ‘Application of Financial Reporting Requirements’ FRS 101 ‘Reduced Disclosure Framework’ and FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

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