Transition from IFRS to FRS 101

Produced by Tolley in association with Malcolm Greenbaum
Transition from IFRS to FRS 101

The following Corporation Tax guidance note Produced by Tolley in association with Malcolm Greenbaum provides comprehensive and up to date tax information covering:

  • Transition from IFRS to FRS 101
  • Introduction
  • FRS 101 compared to IFRS

Introduction

Transitioning from IFRS to FRS 101 will be very rare.

The main reason why a statutory entity would currently be using IFRS is if it is a subsidiary reporting to a parent company that prepared consolidated financial statements under IFRS, so that the account

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