The Financial Reporting Council (FRC) has issued minor amendments to the FRS 102 and FRS 105 standards. These amendments reflect the recent increase to the UK company size thresholds, which are referred to in appendix 3 of both standards. The changes have been published as an amendment document and should be read together with the current version of the full standards to constitute the latest edition. As part of the update, the following documents have been published.
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