Tessa Park investigates what small entities need to disclose under FRS 102 Section 1A accounts
Kingston Smith’s technical partner Tessa Park explores the complicated process of categorising different profit and loss transactions. Park’s article in ICAEW’s By All Accounts (the Financial Reporting Faculty journal) discusses how directors, accountants and auditors can provide an accurate account.
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Tessa’s article appears in ICAEW’s By All Accounts. Read the full article here, subscription needed.