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Need to know — FRC publishes Triennial Review 2017 Incremental improvements and clarifications (Amendments to FRS 102)

Published on: 25 Jan 2018

The Financial Reporting Council (FRC) has published incremental improvements and clarifications to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

The amendments have arisen as a result of the first triennial review of FRS 102 and after taking into account stakeholder feedback on the implementation of FRS 102 and recent developments in financial reporting.

The newsletter below discusses the main areas of improvement and clarification.


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