Following advice from a fellow forum member, I have initiated a separate accountancy thread. Here we can all debate the stupidity of FRS 102 and moan about the leadership and policies of Julia Penny in succession to William Brooks and hope for better, whilst still willing her to fail. Hot topics might also include renewed codification with European auditing standards and the proper accounting for assets blocked by sanctions. Few rules - just don't deviate from the subject, on no account disagree with me as the thread originator and do not display any sense of humour that would exceed that permitted by a strict Victorian puritan. Other than that, enjoy.....