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The New UK GAAP “FRS 102 and FRS 105” in practice

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Summary

A complete dissertation on the new UK GAAP FRS 102 and FRS 105 Z0989176

Brief Overview:

Abstract
Purpose: The research aimed to study the new United Kingdom generally accepted accounting principles (UK GAAP) FRS 102 and FRS 105. The study assessed the implication of the financial reporting standards on the small and medium sized enterprises in the United Kingdom.

Design/methodology/approach: The research used cross sectional design to conduct the research on the new United Kingdom generally accepted accounting principles FRS 102 and FRS 105. Besides, the study adopted a systematic sampling method and used a sample of 300 respondents got selected from the population under study. The regression analysis was used to analyze the data using the cronchba alpha’s method to test validity and reliability of the data.
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