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Route 102 – One man’s year-long journey……Day 59

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). Read more

Royal babies and the FRS 102 fair value anarchists

What does the birth of Princess Charlotte have in common with fair value accounting under FRS 102? Well…not a lot. But in an attempt to make an article on FRS 102 topical, I’ve found a tenuous link and I’m running with it. To make this work we’ll need to look at hierarchies, monarchies and what happens when you sit fourth in line to the throne. Read more


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