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Question Corner

In our first Question Corner, John Selwood looks at some of the questions from delegates at the autumn Financial Reporting Faculty roadshows. He covers issues surrounding early adoption of the amended FRS 102 and the faculty podcast.

I know the amended version of FRS 102 (March 2018) is mandatory for periods commencing 1 January 2019, but is early adoption a good idea?

It might be! The triennial review of FRS 102 is virtually a one-way street of good news.