Because of the changes to the UK Financial Reporting Standards (FRS), over the next few years UK businesses will see changes to the accounting policies used to prepare financial statements.

In particular, many UK businesses will be required to apply one of the EU-endorsed IFRS, FRS 101, FRS 102 or FRS 105. Please feel free to write to us for a no obligation initial consultation to explain you in details your requirements and explain you how we can help.

• A link to the guidelines per the ACCA has been reported below.
• https://www.accaglobal.com/uk/en/technical-activities/technical-resources-search/2013/january/uk-accounting-standards.html