EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Key changes to FRS 102 arising from the 2024 periodic review
A brief overview of the amendments to FRS 102 as a result of the 2024 periodic review.
This publication focusses on the most significant changes, which apply to Section 20 Leases and Section 23 Revenue from Contracts with Customers, predominantly to align them more closely with IFRS Accounting Standards. It also briefly discusses the other changes as a result of the amendments.