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.
Exclusive content
This content is not freely available. To access '' you need to be one of the following:
Financial Reporting Faculty subscriber
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.
Free access to Company Reporting's CR Service and unlimited access to the IASB's eIFRS service (normally £218 pa).
The full benefit of our bespoke UK GAAP and IFRS standards trackers.