The Accounting Standards Board has published amendments to FRS2: Accounting for Subsidiary Undertakings, FRS6: Acquisitions and Mergers and FRS28: Corresponding Amounts. The amendments do not change the requirements of the standards but update them to include references to the Companies Act (2006) and the Large and Medium Sized Companies and Groups (Accounts and Reports) Regulations 2008.
Thursday 18 June 2009
UK: ASB amends three financial reporting standards
The Accounting Standards Board has published amendments to FRS2: Accounting for Subsidiary Undertakings, FRS6: Acquisitions and Mergers and FRS28: Corresponding Amounts. The amendments do not change the requirements of the standards but update them to include references to the Companies Act (2006) and the Large and Medium Sized Companies and Groups (Accounts and Reports) Regulations 2008.
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