Accountants in practice

5 key facts about FRS 101 and 102

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International Financial Reporting Standards (IFRS) are designed to be a common global ‘language’ for business. They are progressively replacing the many different national accounting standards and this guide outlines IFRS and what it could mean for you.

The guide includes:

  • What are FRS 101 and 102?
  • Why are these standards being introduced?
  • Who will be affected?
  • When does the change-over to FRS 101 and FRS 102 take place?
  • How will these changes affect the software that accountants use in preparing accounts and returns?

 

     

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