FRS-102

Mandipa Soni and Edward Brown (Grant Thornton) discuss the taxation of loan relationships and derivatives for UK corporates, with a focus on convertible securities from the borrower’s perspective.

Richard Jones answers a query on business combinations and FRS 102

David Boneham and Lara Okukenu look ahead to new frameworks sanctioned by FRS 100

Pippa Booth and Alycia Spitzmueller review the replacement for UK GAAP