Changes to impact all companies reporting under FRS 102 – 1 Jan 2026
Menzies
MAY 10, 2024
The effective date is for periods beginning on or after 1 January 2026 with early adoption permitted, provided all amendments are applied at the same time. In addition, there are some changes impacting micro companies reporting under FRS 105. Please refer to X blog for more information. WHEN WILL THE CHANGES BECOME EFFECTIVE?
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