FRS 104 Interim Financial Reporting

This FRS is intended for use in the preparation of interim reports by entities that apply FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland when preparing their annual financial statements. Entities applying FRS 101 Reduced Disclosure Framework to prepare annual financial statements may also use FRS 104 as a basis for their interim financial statements.

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

Current edition: January 2022

FRS 104 Interim Financial Reporting (January 2022) (PDF)
This edition of FRS 104 updates the previous edition issued in March 2018 and reflects the amendments listed below:
 

From 1 January 2021 

December 2020

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


October 2020

Amendments to FRS 104 Interim Financial Reporting - Going concern (PDF)

Earlier publications

March 2018 

FRS 104 Interim Financial Reporting (March 2018) (PDF)

December 2017 

Triennial review 2017 amendments (PDF)

March 2015

FRS 104 Interim Financial Reporting (Mar 2015) (PDF)