Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105
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Why should you buy Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and FRS 105 "The Financial Reporting Standard applicable to the Micro-entities Regime" - COVID-19-related rent concessions beyond 30 June 2021
Foreword to Accounting Standards is an official document issued by the Financial Reporting Council (FRC). The FRC is responsible for promoting high quality corporate governance and reporting to foster investment. They set the UK Corporate Governance and Stewardship Codes as well as UK standards for accounting, auditing and actuarial work.