New 'one stop' FRSSE effective from 1 Jan 2005

The Accounting Standards Board (ASB) has published a new "one-stop" edition of the Financial Reporting Standard for Smaller Entities (FRSSE), which applies to accounting periods beginning on/after 1 January 2005.

The FRSSE was developed specifically for smaller entities and presents a simplified set of requirements distilled from other accounting standards and UITF Abstracts.

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