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Need to know — FRC consults on changes to FRS 102 to reflect recent changes in IFRSs

Published on: 10 Oct 2016

The FRC has published a Consultation Document Triennial review of UK and Ireland accounting standards – Approach to changes in IFRS. This forms part of the first triennial review of FRS 102 and sets the direction of travel for UK GAAP. Areas under discussion within this Consultation include revenue recognition, leases and impairment model for financial assets.

This Need to know discusses this Consultation.

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