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UK GAAP - the triennial review

This webinar provides a brief overview of the FRC’s approach to the triennial review, the changes proposed as part of the first phase of this project and some thoughts on the merits of the proposals and on their practical implications for UK GAAP reporters. Broadcast 18 May 2017.

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland was issued in March 2013 and became applicable for accounting periods beginning on or after 1 January 2015. When the standard was issued, the Financial Reporting Council indicated that it would be reviewed every three years and any necessary changes made. The first ‘triennial review’ of the standard is now underway.

Presented by Jenny Carter and Eddy James.