CCH Transition Guide FRS 102 and FRS 105 - 2017-18

CCH Transition Guide FRS 102 and FRS 105 - 2017-18
£60.00 plus VAT and PPA where applicable
Publication Date: 
Friday, June 30, 2017
Anne Cowley ACA

All in one guide to the practical steps to transition from old UK GAAP to FRS 102 or FRS 105.

With the issue of the revised FRS 102 in 2015, requiring small companies to also move to FRS 102 in 2016, this third edition is aimed primarily at small companies and micro entities transitioning now. It covers:

The requirements and options in FRS 102 with section 1A applicable to small companies

Practical issues involved with implementation known to the author from adoption of FRS 102 thus far

A worked case study showing the transition of a small company from old UK GAAP to FRS 102

This edition of the guide also addresses transition to FRS 105, highlighting areas where FRS 105 differs from FRS 102 and explaining transition issues specific to that standard.


This title is available as a print book, an ebook or a print and ebook bundle and is also now available as an up-to-date online subscription product on CCH Online. Please select the format you require at the top of this page, above the ADD TO BASKET button. Find out more about CCH Online.

About the author

Anne Cowley ACA is Senior Technical Writer for audit and accountancy at Croner-i Ltd. She qualified in audit with Deloitte, later moving to the firm’s central technical accounting and financial reporting team where she was one of their central New UK GAAP specialists, providing technical advice to audit teams on a wide range of financial reporting topics and writing technical and training material for clients and practitioners. Anne further increased the breadth of her technical knowledge working in ICAEW’s technical advisory service, advising chartered accountants on IFRS, new and old UK GAAP, company law, audit, ethics and money laundering.


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