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