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By Mike Marcus
Following the publication of the International Financial Reporting Standard for Small and Medium-sized entities ("IFRS for SMEs"), the Accounting Standards Board ("ASB") is proposing to replace UK GAAP with this standard.
By Mike Marcus
The Financial Reporting Council ("FRC") is revising its guidance on going concern.
By Mike Marcus
SI 2009/1801 "The Overseas Companies Regulations" come into force on 1 October 2009. They replace the previous regime contained in Part 23 and Schedules 21A to D of the Companies Act 1985.