Publisher's Synopsis
This is a practical checklist providing expert guidance on what information should be disclosed in modified and abbreviated accounts of small companies and directors' reports as required by company legislation, SSAPs, FRSs and UITF Abstracts extant at 31 December 1992, all of which is brought together in one booklet with boxes to tick and with hole-punched pages ready to be inserted into an audit file or other reporting medium.;This checklist has been prepared solely for modified and abbreviated accounts of small companies. It incorporates the important Statutory Instrument 1992 number 2452 which made important changes to the disclosure requirements in accounts of small companies.
