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Triennial review - amendments to FRS 102 and other UK standards

The triennial review amendments to FRS 102 are effective for accounting periods beginning on or after 1 January 2019, with early adoption generally permitted. Consequential amendments have also been made to other UK standards, including FRS 105.

Many of the amendments aim to clarify rather than change accounting treatments, but there are significant changes to some areas. This page brings together expert commentary and practical guidance from ICAEW.

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FRS 102: What's changed, when and how?

This three-part blog provides an overview of the areas affected by the triennial review amendments, explains which changes can be implemented when, and outlines how to apply them.