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The revised manual for all those engaged in the preparation, auditing and review of published accounts. All that is needed to decide what to include/exclude, how to present it and how to reach decisions on points of difficulty or uncertainty - in one volume. And, for the reviewer, in-depth insight into how to interpret the decisions that preparers have made. It includes extensive examples, model accounts, disclosure checklists, and brings guidance up-to-date for FRSs, FREDs, SIs, changes in Stock Exchange rules since the last edition.
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Reporting and Accounting Manual
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