New UK GAAP
In 2015, alterations were made to accounting standards for all UK companies, other than for those applying International Financial Reporting Standards (IFRS) or the Financial Reporting Standard for Smaller Entities (FRSSE). The New UK GAAP consists of three new standards: FRS100, FRS101 and FRS 102.
These changes could have commercial implications for many entities, such as the ability to pay dividends or to measure performance against financial covenants under lending agreements.
UNW’s audit and assurance team provides the assistance to ensure you are aware of available options and prepared for the standard changes. We also take a collaborative approach, working with our client base to produce an impact analysis, highlighting the key accounting changes and presentational disclosures, as well as helping you consider any wider commercial impact.
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