Log in to your account

FREE Sign up to Accountancy Daily and enjoy

- Unlimited analysis & case report access
- Exclusive surveys & industry updates
- And much, much more...
In the latest article in our series on practical accounting issues for small businesses under new UK GAAP, Anne Cowley ACA examines how to deal with disclosure requirements and the use of Section 1A, the difficulties over applying somewhat challenging guidelines on true and fair in practice and the importance of providing enough information about material balances and transactions