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This factsheet provides a high-level summary of FRS 102 and includes practical tips and guidance on some common pitfalls, including in relation to financial instruments, property, plant and equipment, and investment properties.
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With several new IFRSs and a new UK GAAP regime in the pipeline, keeping up-to-date has never been more of a challenge. Being a Financial Reporting Faculty member can save you time and keep you on the path to success.