Periodic review of FRS 102

UK and Irish accounting standards are subject to periodic review at least once every five years. This is done to ensure that the standard remains up to date and to ensure that stakeholders are engaged with in relation to how the standard is operating.

The Financial Reporting Council (FRC) has issued FRED 82 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs.

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