ukGAAP 2014: UK GAAP in your pocket — a guide to FRS 102

Published on: 19 Nov, 2013

Focusing in particular on the replacement for current UK GAAP, FRS 102, this pocket guide provides a comprehensive overview of the requirements of each section of FRS 102 and highlights key GAAP differences compared to both existing UK GAAP and EU-adopted IFRSs effective for periods beginning on/after 1 January 2013.

The guide additionally includes a comparison with certain IFRSs which are not yet mandatorily effective in the UK until 1 January 2014 but which may be relevant if you are considering your GAAP choice now.


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