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Which area(s) of your financial statements will be most affected by FRS 102 (new Financial Reporting Standard for United Kingdom and Republic of Ireland)

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Source

Release date

August 2014

Region

United Kingdom

Survey time period

August 2014

Number of respondents

119 respondents

Special properties

employees of firms in financial sector*

Supplementary notes

*The source adds following information: "119 individuals from a range of businesses in the financial services sector, including investment management, broking, banking, insurance and corporate finance firms participated in our 16th annual survey."
For this question respondents could choose as many categories of answer as applicable.
Context of the new Financial Reporting Standard can be found on Financial Reporting Council

Citation formats

UK financial survey: Impact of new financial reporting standard (FRS) 2014, by area

Published by ÌÇÐÄÆƽâ°æ Research Department, Nov 14, 2014
This statistic presents the impact the new Financial Reporting Standard (FRS 102) has had on different areas of financial businesses in the United Kingdom, as of August 2014. The majority of respondents reported the most visible impact on the profit and loss account (** percent of the sample) and on goodwill - in accounting (** percent).
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