FRS 102 Amendments
- darrenbenhambno
- Feb 7
- 1 min read
FRS 102 is the predominant accounting standard used by small and medium businesses and private family businesses across the island of Ireland.
Recent amendments issued by the FRC, will mean substantial changes, particularly in the treatment of leases, for FRS 102 users in 2025 and beyond.
I've prepare a short YouTube video on the main amendments which I hope you will find useful.
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