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The second edition of this practical handbook provides authoritative guidance on the preparation and analysis of financial reporting for smaller companies. The book describes the contents of the revised FRSSE. It includes: full text of the FRSSE as amended in December 2001 (effective June 2002), an item-by-item appraisal of the practical implication of the FRSSE, useful small company accounts checklists and advice on the law of small company reporting. The book also includes a summary of overseas small company reporting requirements, to serve as a guide to possible future developments. Written by an established practitioner, author and lecturer on financial reporting and accounting, "Tolley's Practical Guide to the Financial Reporting Standard for Smaller Entities, Second edition" will be an essential source of reference for accountants, in-house company accountants and finance directors of small companies in the UK and overseas, auditors, company secretaries, bankers and lawyers.