Statement Of Income And Retained Earnings Frs 102

Retained earnings at 31 december 2016 a small company is permitted not to file its profit and loss account or directors report. Frs 102 section 6 summary statement of changes in equity and statement of income and retained ernings soce summary. Frs 102 6 4 permits the inclusion of a single statement of income and retained earning where the only changes in equity are profit or loss payments of dividends corrections of prior periods material errors and changes in accounting policy.

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