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Effective dates for UK GAAP

UK GAAP standards are frequently amended so it is important to know the changes in the requirements and their effective dates.

UK GAAP standards are frequently amended so it is important to know the changes in the requirements and their effective dates.

The FRC favours issuing standards and amendments to be effective for accounting periods beginning on or after 1 January in any given year. Future changes are generally available for early adoption.


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