Financial Reporting | AccountingWEB

Financial Reporting

UK GAAP is currently undergoing significant changes with FRS 102 taking effect on 1 January 2015 and the changes to the Companies Act 2006.
Tesco’s preliminary 2014 results announcement presents demonstrates the kind of impairment tests you can use to run up a £4bn loss on property values. 5
Steve Collings considers the top 10 questions, both technical and non-technical, that he has been asked during his recent lectures on FRS 102. 11