Accountants Accounting and Reporting Policy UK Accounting Standards Standards in issue Latest Editions: FRS 100, FRS 101, FRS 102, FRS 103, FRS 104, FRS 105

Latest Editions: FRS 100, FRS 101, FRS 102, FRS 103, FRS 104, FRS 105

FRS 100: Application of Financial Reporting Requirements  (September 2015) (PDF)
 
FRS 101: Reduced Disclosure Framework (September 2015) (PDF)

FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland;  (September 2015) (PDF)

FRS 103: Insurance Contracts (February 2017) (PDF)

FRS 104: Interim Financial Reporting  (March 2015) (PDF)

FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime (July 2015) (PDF)

 

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