Route 102 – One man’s year-long journey……Day 49

  • By Mercia Group
  • 15 April 2015 00:00

To mark this momentous year for UK GAAP, I'm embarking on a mission to work my way through FRS 102, reading a portion on each working day of 2015 and writing a short blog entry on my thoughts and musings (be they few or many).

Day 49 (15 Apr)

A particularly brief blog post today as I race between venues for this afternoon's course. We're onto section 14 and accounting for associates. A yet-to-be decided prize for the first person to recall the equivalent FRS under old GAAP will have to do for now, until we resume tomorrow...

P.S. If you missed the last instalment click here

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