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FRS 102: Pitfalls to avoid

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FRS 102: Pitfalls to avoid

As 2016 draws to a close, many companies will either be preparing to complete their second set of accounts under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland; for example those companies that first adopted the standard for their 31 December 2015 year-ends; or be preparing to adopt the […]

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