The Future of UK GAAP

2013

FRS 102
[22 April 2013] FRS 102 has now been issued
IFRS for SMEs - Update
[22 April 2013]
The Future of UK GAAP - An update
[21/01/2013] What to do when new accounting standards FRS 100, 101, 102 are published.
Taking goodwill back to basics
[10/05/2013] New standard FRS102 will return the issue of goodwill to its roots.
New UK GAAP – Get ready with ACCA
[20/05/2013] New UK GAAP is approaching: see how ACCA will help you prepare for the change.
UK GAAP: The new regime
[22/05/2013] Convergence of financial reporting standards is at last in sight with the publishing by the FRC of FRS 100, FRS 101 and FRS 102, which between them set out the new UK GAAP framework that will be mandatory from 1 January 2015. Early adoption is permitted, and indeed encouraged, but mandatory implementation will be for accounting periods beginning on or after 1 January 2015.

Replacement of UK accounting standards – some FAQs
[16/10/2012] This is an interim update on the replacement of existing UK accounting standards (FRSs and SSAPs)
The Future of UK GAAP
[18/09/2012] The FRC issues guidance on the future of UK GAAP.
IFRS for SMEs
[25/11/10] On 29 October 2010 the Accounting Standards Board (ASB) published its proposals for the future of financial reporting in the UK and Republic of Ireland.