FRS 102 transition starts now

The financial reporting overhaul scheduled for January 2015 is already underway and “represents the biggest change UK GAAP has seen, certainly in my lifetime”, according to AccountingWEB’s Steve Collings.

Our regular contributor made the comment during a lecture on behalf of IRIS Software at the recent Accountex event in London. Collings summarised his recent lectures and articles on FRS 102 and offered a number of points to back his claim.

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