FRED 71 ‘Draft amendments to FRS 102 – Multi-employer defined benefit plans’ issued. Comments on FRED 71 closed on 31 March 2019. 24 May 2019 Amendments to FRS 102: Multi-employer defined benefit plans issued The amendments are effective for accounting periods beginning on or after 1 Januar...
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...