GAAP 2015: UK GAAP in your pocket — a guide to FRS 102

Published on: 16 Apr, 2015

This second edition of our pocket guide to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland provides a comprehensive overview of the requirements of each section of the standard and highlights key GAAP differences compared to both old UK GAAP and EU-adopted IFRSs effective for periods beginning on/after 1 January 2015.

This edition has been updated to address amendments made by the Financial Reporting Council during 2014 in respect of financial instruments and hedge accounting as well as reflecting up-to date thinking in all other areas.

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