In the latest exclusive Accountancy FRS 102 download series, part two of our essentials guide focuses on pensions under FRS 102, deferred tax, financial instruments and leases, focusing on a selection of hot topics for preparers
We kick off with a run through the key tips and potential pitfalls when preparing the first set of financial statements and the transition balance sheet under FRS 102. Bear in mind that there could be considerable work behind the scenes to achieve the transition.
This practical guide will help you surmount many of the initial obstacles and unpick the differences between old UK GAAP treatments and the new world under FRS 102.
To download this exclusive Accountancy Essentials guide part two, click here