An introduction to FRS 102
With UK GAAP gone, many entities have adopted FRS 102 as their new reporting framework. The framework is more international in its focus with some treatments being identical to IFRS. However, some treatments are simplified compared against IFRS and others remain the same as under UK GAAP. This session provides an overview of accounting requirements of FRS 102 and an insight into the process of making the transition to FRS 102.
What you will learn
- The UK financial reporting frameworks available.
- The key accounting requirements of FRS 102.
- The difference in these key requirements compared against old UK GAAP and other reporting frameworks.
- The transitional process of adopting FRS 102.
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Tel: 0330 060 3303