FRSSE: Frequently asked questions
In spite of the government's plans to simplify financial reporting for small businesses, many firms continue to prepare accounts under the Financial Reporting Standard for Smaller Entities (FRSSE). Steve Collings answers some of the most commonly asked questions about it.
- giving full and fair consideration to applications for employment by disabled persons, having regard to their particular aptitudes and abilities (FRSSE 2008 para 18.11(A));
- continuing employment and appropriate training for employees of the company who became disabled during the period when they were employed by the company (FRSSE 2008 para 18.11(B)); and
- otherwise for the training, career development and promotion of disabled persons employed by the company (FRSSE 2008 para 18.11(C)).