FRS 100 Application of Financial Reporting Requirements
This FRS sets out the financial reporting requirements for UK and Republic of Ireland entities.
The Table of Differences describes the relationships between UK and Ireland financial reporting standards and IFRS Standards.
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)