FRC RELEASES UPDATED FRSSE

摘要

The Financial Reporting Council (FRC) has issued an updated version of the Financial Reporting Standard for Smaller Entities (FRSSE), set to become effective in January 2015. FRS 100, Application of Financial Reporting Requirements, issued in November 2012, contained a small number of amendments to the FRSSE. To make it more convenient to those preparing small company accounts, the FRC issued an updated version of the FRSSE containing those amendments, to maintain it as a one-stop-shop.