UK & Irish GAAP: General Update
Part of a series on 2024-25 UK & Irish GAAP. This short course looks at the Financial Reporting Council's amendments to UK and Ireland GAAP in FRED 82, following a periodic review. Final changes were published in March 2024.
UK & Irish GAAP: General Update
This course will enable you to
About the course
Part of a series on 2024-25 UK & Irish GAAP. Following the Financial Reporting Council's periodic review of FRS 102 and the publication of FRED 82 the most notable changes are with regard to on-balance sheet lease accounting and revenue recognition. Small entities (in the UK only) will also be required to make more disclosures.
The FRC published their final amendments to UK and Ireland GAAP in March 2024.
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Author
Steve Collings
Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.
