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UK GAAP articles

A selection of articles on topical issues in UK GAAP issues selected from the faculty's journal and Practicewire.

If you'd like to read the latest edition in full or explore our archive of earlier issues, you can do so by visiting our dedicated By All Accounts page.

Question Corner

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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.

Beyond the headlines of the triennial review

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A deeper delve into the amendments to FRS 102 covering intangible assets in a business combination, investment property rented to another group entity, debt for equity swaps and other areas.

UK GAAP 2018 reminders and tips

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Tessa Park, Kingston Smith outlines some key areas for UK GAAP reporters to consider when preparing their 2018 financial statements.

Experts weigh in on cryptocurrencies

David Lyford-Smith, Peter Drummond, Peter Mandich and John Liver discuss how cryptocurrencies work and why they pose such a dilemma for accountants, auditors and regulators.

FRS 102 improvements

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An outline of some of the improvements made to FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' as a result of the Triennial review 2017 amendments.

Practicewire Compendium Volume 4 - The new UK GAAP

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Exploring the challenges presented by FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland and the new financial reporting regime for small and micro-entities.Volume 4

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