The financial reporting overhaul is going to happen sooner than you think and represents the biggest change UK GAAP has seen.
To launch our new financial reporting channel, AccountingWEB technical editor Steve Collings outlines the key differences between existing UK GAAP and FRS 102.
Cash flow statement
There is no exemption from...
About Steven Collings
Steve Collings, FMAAT FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd where Steve trained and qualified.