Key Changes in the 2022 Triennial Review of FRS 102: What Accountants Need to Know
The Financial Reporting Council (FRC) published the 2022 Triennial Review of FRS 102 as part of its ongoing effort to align UK and Irish accounting standards with international practices, while keeping the needs of smaller and medium-sized entities in mind. As part of its commitment to relevance and clarity, the FRC periodically revisits FRS 102 to