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GAAP 2018 Volume B: UK Reporting - FRS 102

Published on: 13 Feb 2018

This volume sets out the requirements of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, the main standard which replaced ‘old’ UK GAAP. as at 1 September 2017. The Standard is based on the IFRS for SMEs, a simplified version of full IFRSs, but adapted to ensure compliance with company law requirements in the UK and to accommodate some existing UK GAAP practices by introducing a number of options also available under IFRSs.

This volume also covers FRS 104 Interim Financial Reporting. The 2018 edition has been updated with extensive additional explanatory material and examples based on practical experience of applying the standard.

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Volume B Image

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