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 2023

October 2020

Amendment to FRS 101 Reduced Disclosure Framework - Effective date of IFRS 17 (PDF). This amendment to FRS 101 also makes an amendment to FRS 100.

From 1 January 2021

December 2020

Amendments to UK and Republic of Ireland accounting standards - UK exit from the European Union (PDF) 

July 2019

Amendments to FRS 101 Reduced Disclosure Framework - 2018/19 cycle (PDF). These amendments to FRS 101 also make amendments to FRS 100.

From 1 January 2019

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)

Earlier publications

September 2015

FRS 100 Application of Financial Reporting Requirements (Sep 2015) (PDF)

July 2015

Amendments to FRS 100 Application of Financial Reporting Requirements (PDF)

November 2012

FRS 100 Application of Financial Reporting Requirements (Nov 2012) (PDF)