Financial instruments under FRS 102 (2024)

All companies will be affected by FRS 102's financial instrument regulations, says Julia Penny FCA

'Financial instruments? No, my clients don't have those.' If this has been your reaction so far to the issue of new requirements for financial instruments in FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, then think again.

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Financial instruments under FRS 102 (2024)
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