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Accountants Accounting and Reporting Policy UK Accounting Standards Standards in issue FRS 100 Application of Financial Reporting Requirements

FRS 100 Application of Financial Reporting Requirements

This FRS sets out the financial reporting requirements for UK and Republic of Ireland entities.

Related impact assessments and feedback statements to the following publications.

Extant publications

September 2015

FRS 100 Application of Financial Reporting Requirements (Sep 2015) (PDF)
 

Earlier publications

Jul 2015

Amendments to FRS 100 Application of Financial Reporting Requirements (PDF)

Nov 2012

FRS 100 Application of Financial Reporting Requirements (Nov 2012) (PDF)

 

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