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FRS 102 Directors’ loans and gift aid

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FRS 102 Directors’ loans and gift aid

The Financial Reporting Council (FRC) completed the first triennial review of UK GAAP in December 2017.  The majority of the amendments to FRS 102 are effective for accounting periods starting on or after 1 January 2019 with early adoption permissible.  With the exception of directors’ loans to a small company and the gift aid payment, […]

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