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UK GAAP to FRS 102 illustrated - Moore Stephens
www.moorestephens.co.ukUK GAAP in its current form is disappearing. Its replacement consists of four standards, FRSs 100, 101, 102 and 103, which has a mandatory effective date for accounting periods beginning on or after 1 January 2015. Do you know how these changes will affect your financial statements? FRSs 100, 101, 102 and 103 are set to replace UK GAAP in 2015,