FRS 100, 101 and 102 were issued over 18 months ago, heralding the imminent demise of Old UK GAAP and the arrival of New UK GAAP. 

At the time, it may have felt a long while until the new GAAP became applicable with plenty of time to get ready.  Most of that preparation time has now gone.  At the date of writing this article we are less than 100 days away from 2015.