Brief

"On March 27, 2024, the Financial Reporting Council (FRC) issued an update regarding FRS 102. Three new factsheets have been published which relate to the significant changes to FRS 102, including new versions of Section 20 'Leases' and Section 23 'Revenue from Contracts with Customers', as part of the Periodic Review 2024 amendments."

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Financial Reporting Council (FRC)

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