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Overview of Triennial review 2017 amendments to FRS 102

The table below provides a summary of the main changes to FRS 102, section by section. It links to the 2018 UK GAAP Accounts factsheet which gives further detailed guidance and practical tips on the key accounting changes.

The individual circumstances of a particular entity will determine which of the triennial review amendments will have the most significant impact. The table below does not include changes of an editorial nature, and is not a substitute for reading the amendments themselves.