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Recent topics have included GAAR, New UK GAAP, iXBRL and online accounting
In the final part of our series on new UK GAAP, Helen Lloyd FCA considers changes to impairment
This module deals with Section 29 - current tax (presently in UK Generally Accepted Accounting Principles (GAAP) Financial Reporting Standard (FRS) 16) and deferred tax (presently dealt with in FRS 19).
Financial Reporting Standard (FRS) 102 is new to the UK and is different to the UK Generally Accepted Accounting Principles (GAAP) we are used to. This module provides guidance for selecting and applying the accounting policies used in preparing financial statements. It also covers changes in accounting estimates and corrections of errors in prior period financial statements.
This Free module from CCH eCPD looks at how companies will make the transition from existing UK Generally Accepted Accounting Principles(GAAP) to the new UK GAAP, Financial Reporting Standard (FRS) 102. In particular it considers the requirements of section 35 of FRS 102.
This Module sets out the concepts and pervasive principles underlying financial statements and the important concepts and principles upon which the FRS sections are based.