Summary of main changes from the 2015 book

Publication date: 04 Apr 2016

New UK GAAP is still in its infancy and will continue to evolve over time. The October 2015 edition of the PwC ‘Similarities and differences – A comparison of old UK GAAP, new UK GAAP (FRS 102) and EU-adopted IFRS’ is being updated electronically to reflect new developments, new interpretations due to emerging practice and corrections.

Date of change

Section

Details of change

01 Apr 2016

Business combinations

“Initial accounting determined provisionally” updated to clarify the requirements for FRS 102 and IFRS.

 

 

 

 
close
  • Add Selected section
  • OR
  • Add Full document
  • Print Selected section
  • OR
  • Print Full document
  • Copy link
  • Add to my favourites
close

Warning, this action will download the whole document into PDF format.

Cancel
close

Warning, this action will add the whole document to my documents.

Cancel
Back to top