New revenue recognition model for FRS 102 and 105 : comparem

The FRC has issued its latest amendments to UK GAAP, introducing a five-step model for revenue recognition and on-balance sheet recognition for most leases by lessees to FRS 102.

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Ireland , United Kingdom , Republic Of Ireland , Sally Baker , Financial Reporting Council , Financial Reporting Standard , Small Entities , Pervasive Principles , Conceptual Framework , Financial Reporting , Fair Value Measurement , Value Measurement , Corporate Reporting Strategy , Corporate Reporting Faculty ,