FRS 102

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland becomes mandatory for accounting periods commencing on or after 1 January 201

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The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) is to become mandatorily effective for accounting periods commencing on or

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As charities prepare for changes under the new charity SORP, smaller charitable organisations may wish to consider bypassing the Financial Reporting Standard for S

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With less than 30 working days until UK GAAP is dramatically altered, accountants have to get up to speed to prevent being non-compliant or risk failing their clie

The term ‘financial instruments’ often results in accountants glazing over, says Steve Collings.

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In August the UK Financial Reporting Council (FRC) put proposals around defined benefit plans – FRED 55 – to the public for feedback.

 

The Financial Reporting Council (FRC) has amended new accounting standards FRS 101 and FRS 102 to make them easier and cheaper to comply with.

With the mandatorily effective date of accounting periods commencing on or after 1 January 2015 fast approaching, Steve Collings considers some of the most common

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With so much change taking place in financial reporting as the UK negotiates the transition to a new regime for small/medium and micro companies, Stev

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With a reduction in the presumed life of goodwill from 20 to five years under the new reporting standard FRS 102, many accountants are concerned about

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