connoisseur
发表于 2025-3-26 23:01:19
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jungle
发表于 2025-3-27 04:23:10
Profit and loss account,The Act provides that every profit and loss account shall give a true and fair view of the profit or loss for the financial year and shall comply with Sch 4 as to its form and content. The Act allows certain exemptions from its requirements for companies that qualify as small or medium-sized. These exemptions are dealt with in chapter 31.
antedate
发表于 2025-3-27 05:41:29
Earnings per share,FRS 14 . was issued on 1 October 1998, replacing SSAP 3, which was also entitled ., and amending UITF Abstract 13 .. The FRS was developed not through any dissatisfaction with SSAP 3, but exploiting an opportunity to align the UK with international developments.
我怕被刺穿
发表于 2025-3-27 10:44:26
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空气传播
发表于 2025-3-27 16:38:37
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Platelet
发表于 2025-3-27 19:37:28
Liabilities, provisions and contingencies,The requirements on presentation and disclosure of liabilities, provisions and contingencies come from four sources: the Act, FRS 4 ., FRS 12 ., . and the Stock Exchange Listing Rules.
intrigue
发表于 2025-3-27 22:53:37
Share capital and reserves,The Act lays down, in the Sch 4 balance sheet formats, the headings which should be shown on the face of the balance sheet under share capital and reserves. Schedule 4 also sets out a number of disclosure requirements.
死亡率
发表于 2025-3-28 02:53:46
Segmental information,The requirements to provide segmental information come from two sources: the Act and SSAP 25 ..
孤独无助
发表于 2025-3-28 10:04:23
,The Accounting Standards Board’s Statement of Principles,me at the end of the 1980s) was that the successor body to the Accounting Standards Committee (ASC) should develop a statement on the principles that underlie accounting and financial reporting. The ASB separately published a number of draft chapters which, after amendment, were combined in a single
TIGER
发表于 2025-3-28 11:53:52
Preparation, filing and publishing of financial statements,idual accounts) which give a true and fair view (see . as regards a parent company’s individual profit and loss account). If the company is a parent company, consolidated accounts must also be prepared (group accounts). An exemption from the requirement to prepare group accounts is giv