ASB publishes FRSSE draft amendments

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The Accounting Standards Board (ASB) has published an Exposure Draft for amendments to its Financial Reporting Standard for Smaller Entities (FRSSE). The Exposure Draft contains proposals for revising the FRSSE to ensure that it is kept up to date and will lead to the fifth periodic revision to the FRSSE. It is proposed the amendments will be effective for accounting periods beginning on or after 1 January 2007. ASB has requested comments on the draftby 31 July.

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