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FRC amends FRS 102

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FRC amends FRS 102

On 14 December 2017, the Financial Reporting Council (FRC) issued the final amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland which have arisen as part of the FRC’s first triennial review.  The amendments are incremental improvements and clarifications and should not be viewed as wholesale changes. The […]

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