Staff Factsheets

On 13 December the FRC issued a suite of staff factsheets on aspects of FRS 102, including the 2017 triennial review. The factsheets are intended to assist stakeholders by highlighting certain requirements of FRS 102. 

Fact Sheet 1 - FRS 102: Triennial Review 2017 Amendments (PDF)
Fact Sheet 2 - FRS 102: Triennial Review 2017 Transition (PDF)
Fact Sheet 3 - FRS 102: Illustrative Statement of Cash Flows (PDF)
Fact Sheet 4 - FRS 102: Financial Instruments (PDF)
Fact Sheet 5 - FRS 102: Property: Fair Value Measurement (PDF)
Fact Sheet 6 - FRS 102: Business Combinations (PDF)
Fact Sheet 7 - FRS 102: Transition to FRS 102 (PDF)

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