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Application
The small companies regime is detailed in Section 15 of CAA Act 2017. CAA 2017 inserts a new Section 280A-280C to CA 2014. and allows companies to prepare financial statements under FRS 102 Section 1A. The Companies (Accounting) Act 2017 changes are mandatory for periods commencing on or after 1 January 2017 but Section 14 of that Act permits the small companies regime (and S1A of FRS 102) to be early adopted for all periods commencing on or after 1 January 2015. Note S.1A is optional, it does not have to be applied.
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Property Management Company S1A FRS 102 Audit Ex Small Financial Statements (100 downloads )
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Property Management Company S1A FRS 102 Audit Small Financial Statements (106 downloads )
S1A FRS 102 Property Management Company Audit Abridged Small Financial Statements (46 downloads )
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S.1A FRS 102 Property Management Co Audit Exempt Abridged Financial Statements (50 downloads )
Small Co FRS 102 Section 1A Audit Ex Abridged CAA 17 (460 downloads )
Small Co FRS 102 Section 1A Audit Ex Abridged CAA 17 (460 downloads )
New ISAs
S1A FRS 102 Property Management Company Audit Abridged Small Financial Statements (42 downloads )
S.1A FRS 102 Property Management Company Audit Exempt Abridged Financial Statements (30 downloads )
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