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More changes for accounting standards: who will they affect?

By Andrew Collier, technical director at accounting firm, Menzies LLP

Following a periodic review of Financial Reporting Council’s (FRC) standards, some updates to current accounting requirements have been proposed and are currently subject to consultation, with comments invited by 30 April 2023. The changes are not due to come into effect until 1 January 2025, but what are they and what effect will they have?

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