Number of pages: 127
ISBN: 978 0 86287 596 8
Published year: 2018
14 October 2018
This revised edition reflects the relevant changes to FRS 102 as well as clarifying some other areas of the previous version of the SORP.
The key areas of change include:
The updated SORP will be effective for periods beginning on or after 1 January 2019, although early adoption is permitted provided all aspects are adopted.
For print copies, we have two different options for delivery: