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The future of commercial insurance broking
Commercial insurance brokers will need to have evolved into business advisors for their SME customers by 2027 or face extinction.
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Treatment of insurance balances by insurance intermediaries under FRS 102
The introduction of FRS 102 has resulted in insurance intermediaries, and their auditors, needing to carefully consider the treatment of insurance balances in their financial statements, resulting from a number of enhancements within FRS 102 compared to previous UK GAAP.
