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一、英国《小型报告主体财务报告准则》的发展概况英国会计准则委员会(ASB)于1997年11月正式发布了《小型报告主体财务报告准则》。《小型报告主体财务报告准则》发布后,ASB对其进行了定期的修订和更新。第一次的修订稿在1998年12月发布。这次修订主要是根据1997年12月发布的《
First, the development of the British “small reporting entity financial reporting standards” Overview The British Standards Accounting Standards Board (ASB) in November 1997 formally released the “small reporting entity financial reporting standards.” After the release of the Financial Reporting Standards for Small Reporting Entities, the ASB periodically revised and updated it. The first revision was released in December 1998. This revision is mainly based on December 1997 release of "