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Note in Account

fardfard Registered, MAAT, AAT Licensed Accountant Posts: 6

I am preparing an account under FRS 102 SECTION 1A standard. The director has taken personal mortgage for the building where the company is based. There are fixed and floating charges registered in company house by the bank.

How these charges can be disclosed in financial statement, any special wording to add?

Thank you for your help.

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