Accounting updates: November 2013

The latest technical and regulatory news from the draft SORP on LLP accounting to FRC criticism of IASB lease reform plans

CCAB has published for comment a draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) incorporated in the UK and the Republic of Ireland, which will have to be finalised and available for use before the new UK GAAP regime comes into force from 2015.

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