This edition has been fully revised and updated by the Financial Reporting Group of EY and takes into account all UK accounting standards and exposure drafts as at November 2018. It incorporates amendments to the standards issued in 2016 and 2017 – including the Triennial review amendments published in December 2017.
In particular, this edition gives additional guidance on accounting for group reconstructions, including hive-up, hive-down and hive-across transactions.
For a complete and detailed list with links to each sub-section, check the table of contents.
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