Finance and Accountancy Briefing

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IFRS Hot Topics Newsletter - Issue 9


FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland is the new single comprehensive Financial Reporting Standard that will replace the extant FRSs, SSAPs and UITFs currently in issue ("current UK GAAP"). This paper focuses on the new requirements of FRS 102.


Tags: IFRS, Financial Reporting, FRS 102.

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