Technical updates - 2022
Corporate reporting technical updates for IFRS and UK GAAP reporters
UK GAAP update – June 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 102 and FRS 105 – Covid-19-related rent concessions beyond 30 June 2021
- Amendments to FRS 101 – 2021/21 annual improvements cycle
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