Transition from old UK GAAP to FRS 101

Produced by Tolley in association with Malcolm Greenbaum
Transition from old UK GAAP 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 old UK GAAP to FRS 101
  • Introduction
  • FRS 101 compared to IFRS

Introduction

FRS 101 requires virtually identical accounting to IFRS, and consequently the transition will be the same as transitioning from old UK GAAP to IFRS. This is covered in detail in the First time adoption of IFRS guidance note.

IAS 1

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