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
From 1 January 2019 (early application permitted)
March 2018
FRS 100 Application of Financial Reporting Standards (March 2018) (PDF)
In the table of Republic of Ireland legal references on page 24, Footnote 9 should be read as Footnote 10.
December 2017
Triennial review 2017 amendments (PDF)
Before 1 January 2019
September 2015
FRS 100 Application of Financial Reporting Requirements (Sep 2015) (PDF)
Earlier publications
July 2015
Amendments to FRS 100 Application of Financial Reporting Requirements (PDF)
November 2012
FRS 100 Application of Financial Reporting Requirements (Nov 2012) (PDF)