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


Details of change

01 Apr 2016

Business combinations

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




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