FRS 102

Many companies in the UK and Republic of Ireland with December 2015 year-ends are in their first year of reporting under new UK GAAP - FRS 102 The Financial Reporting Standard applicable in the

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Early preparation for the new UK GAAP is not just about understanding the different accounting policies, treatments and methodologies inherent within the standard or the additional disclosures that

This is the second in a two-part series relating to the transition across to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. 

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.

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