UK to move to IFRS?

UK to move to IFRS?

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Hi 

When does the move take place for large entities? Jan 2015? Thanks in advance

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By saeed409
08th May 2014 18:31

FRS102 effective date

FRS 102 is effective for accounting periods beginning on or after 1 January 2015

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By TerryD
09th May 2014 13:34

Only listed (including AIM) companies have to use IFRS. Other large companies can still use UK GAAP (FRS102 after 1 Jan 2015).

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