FRSSEFinancial Reporting Standard for Smaller Entities (United Kingdom)
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How the accounting regimes would apply under the ASB's proposals Tier Regime 1 EU-adopted IFRS EU-listed (consolidated accounts); listed on AIM; listed on the Irish Enterprise Exchange; other publicly accountable entities (including publicly accountable 100 per cent subsidiaries) 2 IFRS for SMEs Entities that aren't publicly accountable 3 FRSSE An entity that doesn't exceed two or more of the following criteria: 6.
The paper will present a full draft of a one-stop-shop FRSSE and will look into whether those preparing the financial statements of smaller businesses will benefit from having all the relevant accounting requirements available in the single document.
A deferral has also been proposed for FRSSE, the financial reporting standard for smaller entities.
This is the fourth version of the FRSSE and is effective for accounting periods ending on or after 22 June 2002.