FRS 102: new UK GAAP takes effect

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With the start of 2015 comes not only the New Year, but New UK GAAP as well. Long in the making, with the initial discussion paper in 2009, the new standards finally take effect for accounting periods beginning on or after 1 January 2015. But what does it mean for preparers as they move to FRS 102, asks Julia Penny FCA?

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