Earlier effective dates apply to new disclosures about supplier finance arrangements in Section 7 of FRS 102 (periods beginning on or after 1 January 2025, with early application permitted). Transitional provisions are included. An update was also made in March 2025 to reflect the Government’s ...
CFOs, Finance, Controllers, Supervisors, Accountants, Analysts, Investor Relations, Financial Planning, Procurement, Treasury, Investors Overview and benefits of attending On 30 June 2016, ASC issued FRS 116, Leases effective on annual period beginning on or after 1 January 2019. This new leasing ...