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FRS 102 – three ways to better quality reporting

Jake Green outlines his thoughts on FRS 102's top three application issues.

FRS 102 – three ways to better quality reporting

The triennial review of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland has made a number of amendments to the standard that are effective from 1 January 2019. With preparers and their advisers considering the impact of these changes, now seems like a perfect opportunity to also look back at the application of FRS 102 to date and identify areas where the quality of reporting could be improved.