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Updated in February 2017 by our in-house expert, this publication provides a summary comparison between FRS 102, the old UK standards, EU-adopted IFRS and, new for this edition, FRS 105 (the micro-entity standard).
The guide helps accountants to offer their clients, or their own organisations, the best possible advice on which framework to apply and the impact that this will have.
The entire guide has been reviewed to reflect all changes to FRS 102 and EU-adopted IFRS up to 31 December 2016, including updated comparisons with I FRS 9 Financial Instruments; and I FRS 15 Revenue from Contracts with Customers, which are now endorsed by the EU but not yet effective.