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UK GAAP update

This webinar outlined the key changes to FRS 102 and FRS 105 and provides practical insights including, for example, in relation to the availability of early adoption.

In December 2017 the Financial Reporting Council (FRC) is due to issue amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland arising from the first ‘triennial review’. The amendments will be effective for accounting periods beginning on or after 1 January 2019.

Clarifications are also expected to be made to FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. This webinar outlined the key changes to FRS 102 and clarifications to FRS 105 arising from the triennial review.