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The Financial Reporting Standard for Smaller Entities (FRSSE) has been withdrawn and small entities brought within the scope of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland for accounting periods beginning on or after 1 January 2016.

It is worth noting that backing up the uploads folder (inside wp-content), which can often take a long time, is not necessary before upgrading.The Media Centre contains links to other education agencies, the Beehive and useful links as well as media releases and archived media releases.For all media queries, email [email protected] in the first instance.It explains which standards apply to which entity, when an entity can apply the reduced disclosure framework, and when an entity should follow a SORP.The Financial Reporting Council (FRC) has issued amendments to UK accounting standards, ushering in a new financial reporting regime for small and micro entities.

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