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FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland

This edition of FRS 102 was updated in August 2014.

 
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2013)

 Impact Assessment: FRS 100, FRS 101, FRS 102 (March 2013)

 Feedback Statement: FRED 46, FRED 47, FRED 48 (March 2013)


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.



To obtain a hard copy of this publication, please go to www.frcpublications.com

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