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New Year, New Standards: FRS 102 Amendments Come Into Force on January 1st

Important changes to accounting standards come into force on January 1st, with significant implications for how leases are treated in accounts and simplified rules for balance recognition. The latest amendments to FRS 102 are intended to further align Ireland accounting practices with IFRS international standards. FRS 102 was introduced in 2015 to replace the old […]

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