Search results

Found 2 briefings

Key Changes to UK GAAP

This article outlines some of the more notable differences between UK GAAP and FRS 102. FRS 102 requires more financial instruments to be recognised on the balance sheet and the treatment of fair value fluctuations for investment property are also accounted for differently under FRS 102.

Company: Sage Group Plc | Published: 06 February 2015 | Business Area: Financial Reporting

Rating: 14 people found this useful

Ten key features of New UK GAAP: Part 2

Helen Lloyd FCA sets out key features of New UK GAAP likely to lead to changes for preparers as part of our whitepaper series for UK GAAP. Helen casts an expert eye over the key differentiations in the UK's brand new accounting standard and then explores five more areas in detail.

Company: Wolters Kluwer | Published: 16 July 2014 | Business Area: Financial Reporting

Rating: 9 people found this useful

Find a finance and accountancy briefing

Related tags

Featured companies

  • Deloitte_final
  • Sage
  • Aa_logo
  • Concur_logo_hz_color_500px
  • Wk_h_01_pos_rgb_0072_color
  • Financial director