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This followed the issue of FRS 100 Application of Financial Reporting Requirements and FRS 101 The Reduced Disclosure Framework in November 2012. Together these standards make up what is commonly being referred to by accountants as new UK GAAP, which takes mandatory effect for accounting periods commencing on or after 1 January 2015.
A statement of recommended practice (SORP), issued in the UK and Ireland, provides recommendations on financial reporting that supplement official accounting standards. . SORPs are developed and issued by industry and sector bodies that must meet criteria set by the Financial Reporting Cou
The FRS data can be accessed via Stat-Xplore. This allows users to create their own tables of FRS results. FRS microdata is publicly available to download from the UK Data Archive. FRS microdata can also be accessed by the ONS’ secure research service (and its successor, the Integrated Data Service).
Part 564: [101] Replaceable light source and sealed beam headlamp information; Part 565: [102] Vehicle identification number requirements; Part 566: [103] Manufacturer identification; Part 567: [104] Certification; Part 568: [105] Vehicles manufactured in two or more stages; Part 569: [106] Regrooved tires; Part 570: [107] Vehicle-In-Use ...
After 32 races, the NASCAR Cup Series rolls into Las Vegas with just eight drivers left contending for the 2022 championship. Sunday’s South Point 400 (2:30 p.m. ET, NBC, NBC Sports App, PRN ...
Qualifying was first introduced from 1907, except 1910–1911, where a 36 hole cut was made instead. 1926 was the first year where there was both a cut and qualifying, and this has been the situation ever since. Qualifying generally happened the day before or shortly before the Open, and everyone was required to qualify until 1962.
The Championship 4 is set, and the only thing left to do now is crown this year’s NASCAR Cup Series title winner. Joey Logano, Christopher Bell, Chase Elliott and Ross Chastain are prepared to ...
For the first time in series history, the NASCAR Cup Series rolls into World Wide Technology Raceway at Gateway. The St. Louis area will get its first experience with the sport’s premier series ...