Reporting impact assessments for FRS 101, FRS 102 and IFRS
Overview
The Accounting Council of the FRC has issued FRSs 100, 101 and 102, which set out the choice of accounting framework applicable in the UK and Republic of Ireland, replacing existing GAAP standards. Our FRS 101 and FRS 102 Reporting Impact Assessments are a practical response to help you understand the potential effects of the new standards on your financial statements.
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