scott-moncrieff 1 What are the key differences between current UK GAAP and FRS 102? The Financial Reporting Council (‘FRC’) substantially finalised their overhaul of UK Generally Accepted Accounting Practice (‘UK GAAP’) last year with the publication of Financial Reporting Standard 102 ‘The Fi...
DISCLOSURE 36-39 EFFECTIVE DATE 40 WITHDRAWAL OF OTHER PRONOUNCEMENTS 41-42 Style Additions to IFRSs are clearly identified and would be made in a manner that preserves the format and structure of the IFRSs.If a new paragraph is added, that paragraph would be labelled with the preceding ...