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Preparing FRS 101 accounts is a new addition to the popular CCH Preparing Accounts series. It looks at accounts preparation under new UK GAAP for those that have not chosen to use FRS 102 and are not eligible to use the special rules for small and micro entities.
Under FRS 101, companies use full IFRS but with a complex list of amendments and disclosure exemptions. This publication shines a light through the guidance, showing how the parts of the standard interact with each other and the law, and walking preparers through pulling together their first set of FRS 101 accounts.
This standard is an attractive alternative to FRS 102 when replacing old UK GAAP for companies belonging to a group preparing IFRS consolidated accounts.