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- W1494716701 abstract "UK GAAP has been in existence for many years and financial reporting has evolved considerably over those years. The prevalence of International Financial Reporting Standards (IFRS) has gathered faster pace with many jurisdictions seeing the benefits of uniform financial reporting and hence the adoption of IFRS. The statement of cash flows is a mandatory statement under FRS 102 and there are no situations exempting companies under the scope of FRS 102 from preparing such a statement. FRS 102 places an increased amount of emphasis on the use of fair values as well as introducing a number of accounting policy choices that will be available to entities reporting under the Standard. This increased emphasis affects a number of areas of the financial statements such as biological assets. Section 18 in FRS 102 permits entities to recognise intangible assets that result from expenditure incurred on the internal development of intangible assets." @default.
- W1494716701 created "2016-06-24" @default.
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- W1494716701 date "2015-01-20" @default.
- W1494716701 modified "2023-10-18" @default.
- W1494716701 title "Summary of the Key Differences between FRS 102 and ‘Old’ UK GAAP" @default.
- W1494716701 doi "https://doi.org/10.1002/9781119052944.ch5" @default.
- W1494716701 hasPublicationYear "2015" @default.
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