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UK GAAP articles

A selection of articles on topical issues in UK GAAP issues selected from the faculty's journal and Practicewire.

If you'd like to read the latest edition in full or explore our archive of earlier issues, you can do so by visiting our dedicated By All Accounts page.

Experts weigh in on cryptocurrencies

David Lyford-Smith, Peter Drummond, Peter Mandich and John Liver discuss how cryptocurrencies work and why they pose such a dilemma for accountants, auditors and regulators.

FRS 102 improvements

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Marianne Mau of the Financial Reporting Faculty outlines some of the improvements made to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland as a result of the Triennial review 2017 amendments.

Practicewire Compendium 2017 - The new UK GAAP

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Exploring the challenges presented by FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland and the new financial reporting regime for small and micro-entities.Volume 4

UK GAAP for 2017 reporting

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Tessa Park outlines some key areas for UK GAAP reporters to consider when preparing 2017 financial statements. (By All Accounts, January 2018)

Distributable profits: The new guidance

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Overview of the updated guidance in TECH 02/17 jointly issued by ICAEW and ICAS (By All Accounts, January 2018)

New UK GAAP version 2.0

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Jenny Carter highlights simplifications and improvements proposed as part of the FRC’s first triennial review of UK and Irish GAAP.

FRS 102: Tales from the frontline

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Jeffrey Barnes highlights some common problems ICAEW’s quality assurance team have encountered when reviewing accounts.

Financial Reporting in a post-Brexit world

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The Financial Reporting Council’s Paul George talks to Nigel Sleigh-Johnson and Eddy James about the future of corporate reporting in the UK.

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