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The Financial Reporting Standards for Smaller Entities (FRSSE): Going Concern and Financial Reporting
The latest 'Guide to' on the Financial Reporting Standards for Smaller Entities (FRSSE): Going Concern and Financial Reporting was prepared and issued by the FRC to help update directors of smaller companies on assessing going concern.
The 'Guide to' looks at the use of a short note that can be used to explain how the current economic conditions impact on the company. It is aimed at users who prepare accounts under the FRSSE.
Members can use the guides as they wish. Every 'Guide to' is created to allow members to enter their practice details at the end of the document.
The guide is available as a related document (see left)