How does FRS102 affect the preparation of trust and estate accounts?

The answer, in two words: ‘it doesn’t’! The new Financial Reporting Standard FRS102 is applicable in the UK and Republic of Ireland and replaces all the UK Financial Reporting Standards and UITF Abstracts in issue prior to the new UK financial reporting regime. It sets the standard for financial reporting and applies primarily to corporate… Read More How does FRS102 affect the preparation of trust and estate accounts?