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A closer look — Transition to FRS 102 for financial instruments

Published on: 15 Apr 2015

The accounting for financial instruments will be one of the biggest challenges for entities adopting FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The requirements of FRS 102 in this area are complex with substantial changes introduced, particularly for those entities transitioning from old UK GAAP excluding FRS 26 Financial Instruments: Recognition and Measurement.

In this publication we consider the key steps an entity should follow on transition and some of the associated issues that may arise on implementation.


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