In this issue
IFRS
All change for segmental disclosure
Revenue recognition and upfront fees
UK GAAP
Narrative reporting – how are companies doing?
Defined benefit schemes – more accounting changes
Clarifying the scope of FRS 20
FRSSE 2007
Among accounting standard setters, convergence continues to be the key word. Whether it is IFRS and US GAAP or, nearer home, the continuing debate about how best to introduce IFRS into the UK accounting framework without over-burdening preparers of accounts....
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