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Disclosure of subsidiary profit/reserves

FRS 102 S1a

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My understanding is that FRS 102 s1a does not require you to provide details of the profit and capital and reserves of subsidiary companies, but I cannot locate the section which confirms this, can someone point me in the right direction please?

 

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01st Jan 2019 23:15

1A.17 Asmallentity is not required to comply with the disclosure requirements of Section 3 (to the extent set out in paragraph 1A.7) and Sections 8 to 35 of this FRS

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