FRS 102 has landed – what now?

Financial Reporting Standard 102 (FRS 102) has now replaced FRS 17 as the main financial reporting standard in the UK and Ireland.  It is important that you understand the changes, how they affect you and the options available to you to manage any impact accordingly.  Spence has put together a handy summary to help you do that – just click the option that applies to you and get in touch if you would like any further assistance. I already disclose my defined benefit pension obligations under FRS 17 I have never disclosed my defined benefit pension obligations before