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Tagged: The Financial Reporting Standard

FRS 102: Ending confusion about non-distributable profits

FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland - is becoming more established among practitioners. One area which has caused an element of confusion is the treatment of fair value gains on investment property.  The accounting treatment for investment property has been the subject of a separate article.  However, fair value gains are one of several types of gain which give rise to non-distributable profit.

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