Preparing financial statements under FRS 102 and FRS 105

Steve Collings FMAAT FCCA examines the overall objective of financial statements, the basis on which they must be prepared and the measurement bases that can be used, including when offsetting is acceptable in FRS 102 and FRS 105

Registering for Accountancy Daily is easy and free! Enjoy special benefits including access to premium content and e-alerts by signing up today, if you are already a subscriber then please log in.

Sign up to Accountancy Daily Free and receive

  • Three premium articles every 30 days
  • Customisable ealerts
  • News and technical alerts
  • Vote on stories
Related Articles