FRS 102 “The Financial Reporting Standard Applicable in the UK and Republic of Ireland” is a single coherent financial reporting standard replacing old UK GAAP. Derived from the IFRS for SMEs, the Financial Reporting Council has made significant modifi
This one-day course will equip you with a complete understanding of how to prepare a set of financial statements that comply with FRS 102 – the new UK GAAP.
FRS 102 – The Transition Process The Implementation of FRS 102 has been on the horizon for almost 10 years. The impact of the new standard has been the topic of many an article, seminar and conversation, however, the time for contemplation is over. Users of UK & Irish GAAP must now tr...
error. More importantly you will havepeace of mindthat the decisions you make in the Transition Process and beyond are done so with the back up of the most comprehensive FRS 102 resource available. This is the quickest and least painful way to get up-to-speed and get ahead with FRS 102....
内容提示: Financial Reporting Standard 102 Inventories Contents INTRODUCTION paragraphs IN1-IN17Financial Reporting Standard 102 Inventories OBJECTIVE 1SCOPE 2-5DEFINITIONS 6-8MEASUREMENT OF INVENTORIES 9-33Cost of Inventories 10-22Costs of Purchase 1 1Costs of Conversion 1 2-1 4Other Costs 1 5-1...
FRS为新加坡的会计法,对应国际的IAS和IFRS 文档格式: .doc 文档大小: 281.0K 文档页数: 21页 顶/踩数: 0/0 收藏人数: 0 评论次数: 0 文档热度: 文档分类: 经济/贸易/财会--稽查与征管/审计 GuidanceonImplementingShare-basedPaymentFRS102FINANCIALREPORTINGSTANDARDContentsGuidanceonimplementingFRS102Share-based...
FRS102inventories Financial Reporting Standard 102 Inventories Contents INTRODUCTION paragraphs IN1-IN17 Financial Reporting Standard 102Inventories OBJECTIVE 1 SCOPE 2-5 DEFINITIONS 6-8 MEASUREMENT OF INVENTORIES 9-33 Cost of Inventories 10-22 Costs of Purchase 11 Costs of Conversion 12-14 Other Costs...
机译:财务报告委员会(FRC)正在用新的财务报告框架FRS 102替代现有的英国GAAP。大多数英国大中型实体在编制财务报表时都必须采用FRS102标准。这些更改将适用于2015年1月1日或之后开始的会计期间,但是可以提前采用。 著录项 来源 《Accountancy》|2013年第1439期|33-33|共1页 ...
英国的非上市企业可以自由的选择IFRS或者UK GAAP，那肯定是使用专门为小企业准备的FRS102更加节约成本 ...
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...