About this document
FRS 12 Guidance for HSS Bodies by Andrij Lebid' is a document available to read on EtoBox.
This document provides guidance to Health and Social Services (HSS) bodies in Northern Ireland on applying the Financial Reporting Standard 12 (FRS 12) on provisions, contingent liabilities, and contingent assets to their financial accounts beginning in 1999/2000. FRS 12 changes how certain liabilities should be recognized and disclosed. The document outlines the key requirements of FRS 12 and provides examples of how it would apply to clinical negligence, restructurings, early retirements, repairs and main
- Author
- Andrij Lebid'
- Language
- EN