This edition of FRS 102 was updated in August 2014.
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
Impact Assessment: FRS 100, FRS 101, FRS 102
Feedback Statement: FRED 46, FRED 47, FRED 48
On 14th March 2013 the Financial Reporting Council issued FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
; providing succinct accounting and reporting requirements for unlisted entities. The standard completes a fundamental modernisation of UK and Irish accounting standards and was formally approved at a meeting of the FRC Board on 5 March 2013.
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