Correspondence

Account preparation not by reference to UK GAAP or IFRS: letter from Richard Carter

Letter from Richard Carter, Director of Business Environment at BIS. Seeks views on when it might be appropriate for a UK company’s parent and…

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Preparation of accounts other than by reference to UK GAAP or IFRS: letter from Richard Carter.

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Letter from Richard Carter, Director of Business Environment at BIS. Seeks views on when it might be appropriate for a UK company’s parent and group financial accounts to be capable of being prepared by reference to an accountancy framework that was neither Generally Accepted Accounting Practice (GAAP) or International Financial Reporting Standards (IFRS). Asks about the advantages and disadvantages of this approach for companies and accounts users. Responses were due by 13 April 2012.

Published 26 March 2012