The July 2015 amendments to FRS 102 are applicable for periods beginning on or after 1 January 2016, with early adoption permitted and required if and only if the entity is early adopting thenew Accounting Regulations(or from 1 January 2015 if the entity is not subject to company law). Note...
PwC UK Financial Reporting 2014 PACK an2013 Statutory instruments regulationsNew real-life examples from accountsUK Illustrative Financial Statements for 2013 Year Ends (9781780432571This publication ... 被引量: 0发表: 2016年 HEDGING YOUR BETS that need to use this will be able to take the option...
The article throws light on the fact that the transition from UK Generally Accepted Accounting Principles (GAPP) to the Financial Reporting Standard (FRS) 101 or FRS 102 from January 2015. The article also has references to the International FRS (IFRS). Reference is also made to the issuance...