Within the UK standard, “qualifying entity” is defined as: arcgis atlanta airport exemptions for qualifying entities under frs 102 mean IAS Plus - Choosing your GAAP Plotting your course through the … Webden 21. Non-small entities will be required to prepare a cashflow statement, unless they can claim exemption through the reduced disclosure framework (FRS 102, paras 1.8 to 1.13) if the entity is a qualifying entity. ![]()
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