UK GAAP: how ACCA can help you prepare

A range of resources are available from ACCA

ACCA Factsheet 181, explaining the changes on the move to the new UK GAAP, is now available and can be downloaded from 'Related documents' section on this page. The factsheet and a video podcast highlight the UK GAAP changes and tax consequences. 

In addition, ACCA has issued model accounts for a small company voluntarily applying FRS 102 and model accounts for a company applying the FRSSE 2015, so that comparison between the implications of the two accounting standards in terms of recognition and disclosures for specific items are available to members.

These follow the same format as the current model accounts whose range includes FRSSE, LLP, abbreviated, dormant and sole trader accounts. 

To register a request for the new model accounts please email us, quoting your name and membership number, at