UK GAAP update - February 2021

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UK GAAP update - Feb 2021

This series of publications sets out the current and forthcoming standards and amendments in issue by the Financial Reporting Council, effective now and beyond.

 

The publications include:

  • Overviews of the new and amended standards in issue
  • Summaries of the requirements of each new and amended standard
  • Details of proposed changes to standards and forthcoming developments
  • Links to the latest standards and amendments

 

What’s new for this month

  • New amendments published, including summaries of the requirements:
    • Amendments to FRS 100, FRS 101, FRS 102, FRS 103, FRS 104 and FRS 105 – UK exit from the European Union
    • Amendments to FRS 102 – Interest rate benchmark reform Phase 2

Document

UK GAAP - Feb 2021
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