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.

Related impact assessments and feedback statements to the following publications.

Extant publications

From 1 January 2019 (early application permitted)

March 2018

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

December 2017

Triennial review 2017 amendments (PDF)

Before 1 January 2019

March 2015

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