Corporate Law and Governance
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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