The Committee on Accounting for Smaller Entities (CASE) is a specialist committee established by the Accounting Standards Board to advise on the application of accounting standards to smaller entities. This committee played a crucial role in the development of the Financial Reporting Standard for Smaller Entities (FRSSE) introduced in 1999.
A detailed look at the Financial Reporting Standard for Smaller Entities (FRSSE), its historical context, significance, and applicability to smaller entities. The evolution, key amendments, and eventual withdrawal of the FRSSE, along with comparisons to other standards.
An in-depth look at the Financial Reporting Standard for Smaller Entities, its significance, key components, historical development, and practical applications.
