FRS 102: Emerging questions

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During recent lectures on the application of FRS 102 The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland, there appears to have been a pattern emerging with commonly asked questions about the new UK standard, explains Steve Collings.

This article has been put together to put all these FAQs in one place and further FAQ-style articles will be written over the coming months to assist practitioners in the run up to the implementation date.

Q. Is it true that all FRSs/SSAPs/UITFs will be consigned to history...

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About Steven Collings


Steve Collings, FMAAT FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd where Steve trained and qualified.


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