Change in financial reporting framework

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Change in financial reporting framework by Mind Map: Change in financial reporting framework

1. Current issues and further resources

1.1. Further resources

2. Other considerations

2.1. Assurance work

2.2. Preliminary analytical procedures

2.3. Audit methodologies

3. Documentation

4. Differences between the financial reporting frameworks

4.1. FRS 102 transition

4.2. IFRS transition

5. Comparatives and transitional adjustments

6. Quick overview

7. Scope and definitions

7.1. Scope

8. Ethical considerations

8.1. Resourcing and competency

8.1.1. Availability of suitable resources

8.1.2. Use of experts

8.1.3. Reporting timeframes

9. Preparing for transition

10. Impact on the entity