The FRSSE sets out accounting requirements and disclosures for smaller entities, as modified and simplified from other accounting standards and UITF abstracts. On this page you can access a range of articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
Full-text standard
Financial Reporting Standard for Smaller Entities (effective April 2008) (PDF 576.49kb/186 pages)
As issued by the Accounting Standards Board (ASB) in June 2008.
Other versions
Financial Reporting Standard for Smaller Entities (effective January 2007) (PDF 548.22kb/191 pages)
As issued by the ASB in January 2008.
Financial Reporting Standard for Smaller Entities (effective January 2005) (PDF 868.53kb/274 pages)
As issued by the ASB in April 2005.
Financial Reporting Standard for Smaller Entities (effective June 2002) (PDF 575kb/207 pages)
As issued by the ASB in December 2001.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Summaries
FRSSE
Official summary published by the ASB.
Guides and publications
Financial reporting standard for smaller entities – a fundamental or cosmetic change?
Executive summary of ACCA research paper published in 2000. The full report is available to download in PDF format.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
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