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)