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)

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)