Millions in share premium can sit in a UK company's reserves, but may never be paid as a dividend. Get FRS 102 entries and the rules on using or reducing it. #FRS102

3ecpa.co.uk/blog/a-p...

FRC issues reminder of significant changes now effective in UK GAAP mailchi.mp/4dbc066a5a3e... #FRC #UKGAAP #FRS102