CFM20015 | Accounting for corporate finance: overview of guidance: HMRC technical papers on the transition to new UK GAAP

CFM update: changes to accounting standards

HMRC has published overview papers on the tax implications on application of New UK GAAP in respect of FRS 101, FRS 102 and FRS 105. These papers can be found here:

https://www.gov.uk/government/publications/accounting-standards-the-uk-tax-implications-of-new-uk-gaap