More uniform accounting for all UK companies, regardless of size, came a stage closer earlier this year when the Financial Reporting Council (FRC) launched its latest consultation on changes affecting the UK's small entities. FRED 59 sets out draft amendments to Financial Reporting Standard (FRS) 102, Financial Reporting Standard applicable in the UK and Ireland, creating a new Section 1 A, Small Entities. This proposes that small companies apply the recognition and measurement requirements of FRS 102, but simpler presentation and disclosure requirements. Section 1A will replace the Financial Reporting Standard for Smaller Entities (FRSSE) for accounting periods beginning on or after 1 January 2016.
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机译:今年早些时候,英国财务报告委员会(FRC)发起了有关影响英国小企业的变更的最新咨询,从而为所有英国公司(无论规模大小)提供了更为统一的会计核算。 FRED 59列出了适用于英国和爱尔兰的财务报告标准(FRS)102(财务报告标准)的修订草案,从而创建了新的第1 A节“小实体”。这建议小公司应用FRS 102的识别和衡量要求,但采用更简单的表示和披露要求。从2016年1月1日或之后开始的会计期间,第1A节将取代小企业财务报告标准(FRSSE)。
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