ASB issues revised FRSSE.

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The Accounting Standards Board has issued Financial Reporting Standard for Smaller Entities (FRSSE). This is the fourth version of the FRSSE and is effective for accounting periods ending on or after 22 June 2002. Much of the revised FRSSE is identical to its predecessor, with new information on current and deferred tax, accounting policies and retirements. It is based on FRSs 16 to 19, but modified and...

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