The Department for Business, Innovation and Skills has published a consultation paper in respect of the UK's implementation of chapters one to nine of the EU Accounting Directive 2013/34/EU: see here (pdf). The paper also seeks views on changes to the UK accounting regime in response to issues raised during the Company and Commercial Law Red Tape Challenge.The Financial Reporting Council has also published a consultation paper, to accompany the BIS paper, concerning accounting standards for small entities: see here (pdf).
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