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ACCA Homepage < ACCA UK < UK members < Technical Advisory < Technical advice and support < Financial reporting < Guidance and disclosure < 2012
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  • Ten things you should know about the directors' loan account
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  • The Future of UK GAAP
  • Changes to audit exemption threshold from 1 October 2012
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  • 2013

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The Future of UK GAAP

See the latest position and what you should be doing now regarding the following:

• FRED 46 ‘Application of Financial Reporting Requirements’ (draft FRS 100)
• FRED 47 ‘Reduced Disclosure Framework’ (draft FRS 101)
• FRED 48 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (draft FRS 102)
• FRSSE

 

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