Changes to FRS102 coming into effect next year | Randall & Payne
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Changes to FRS102 coming into effect next year | Randall & Payne
Amendments to The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS) become effective for periods beginning on or after the 1 January 2026. These are significant changes, and we are recommending that our clients take time to understand the potential impact to their financial accounting processes ahead of the implementation date. These changes are being made in order to align the UK accounting standards with the Inter…
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