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Beyond the headlines of the triennial review

Matt Howells, Smith & Williamson delves deeper into the recent triennial review amendments to FRS 102. He covers intangible assets in a business combination, investment property rented to another group entity, debt for equity swaps and other areas, as well as including practical examples.

The headline changes arising from the Triennial review (the Amendments) have received extensive coverage. This article looks at some of the other important areas that haven’t garnered as much attention, and is based on the faculty’s October webinar (icaew.com/frfwebinars)

Beyond the headlines of the triennial review