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. »Ê¹ÚÌåÓýappse papers can be found here:
/government/publications/accounting-standards-the-uk-tax-implications-of-new-uk-gaap