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FRS 104: Interim Financial Reporting

The FRC is responsible for promoting high quality corporate governance and reporting to foster investment. We set the UK Corporate Governance and Stewardship Codes as well as UK standards for accounting, auditing and actuarial work. We represent UK interests in international standard-setting. We also monitor and take action to promote the quality of corporate reporting and auditing. We operate independent disciplinary arrangements for accountants and actuaries, and oversee the regulatory activities of the accountancy and actuarial professional bodies.

The FRC does not accept any liability to any party for any loss, damage or costs howsoever arising, whether directly or indirectly, whether in contract, tort or otherwise from any action or decision taken (or not taken) as a result of any person relying on or otherwise using this document or arising from any omission from it.

The Financial Reporting Council Limited 2015 The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number

1. Registered Office: 8th Floor, 125 London Wall, London EC2Y 5AS

This Financial Reporting Standard contains material in which the IFRS Foundation holds copyright and which has been reproduced with its permission. The copyright notice is reproduced on page 46.

FRS 104 is issued by the Financial Reporting Council (FRC). It is the FRC's pronouncement on interim reporting that UK and Irish issuers not using EU-adopted IFRS may apply under the Disclosure and Transparency Rules and the Transparency (Directive 2004/109/EC) Regulations 2007 (as amended by the Transparency (Directive 2004/109/EC) (Amendments) Regulations 2015) respectively.

Contents

• Summary
• Objective
• Scope
• Content of an interim financial report
• Appendix I: Glossary
• The Accounting Council's Advice to the FRC to issue FRS 104
• Appendix I: Glossary
• Appendix II: Illustrations and examples
• Appendix IV: Table of comparison between terminology used in the DTRs and FRS 104
• Appendix V: Note on UK regulatory requirements
• Appendix VI: Republic of Ireland legal references
• Appendix I: Glossary
• Appendix IV: Table of comparison between terminology used in the DTRs and FRS 104
• Appendix V: Note on UK regulatory requirements
• Appendix VI: Republic of Ireland legal references
• Appendix I: Glossary
• Appendix V: Note on UK regulatory requirements
• COPYRIGHT NOTICE

Summary

iIn 2012, 2013 and 2014 the Financial Reporting Council (FRC) revised accounting standards in the United Kingdom (UK) and Republic of Ireland (RoI). The revisions fundamentally reformed financial reporting, replacing the extant standards with four Financial Reporting Standards:

1. FRS 100 Application of Financial Reporting Requirements;
2. FRS 101 Reduced Disclosure Framework;
3. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland; and
4. FRS 103 Insurance Contracts.

iiThe FRC's overriding objective in setting financial reporting standards is to enable users of accounts to receive high-quality understandable financial reporting proportionate to the size and complexity of the entity and users' information needs.

iiiIn meeting this objective, the FRC aims to provide succinct financial reporting standards that:

1. have consistency with international accounting standards through the application of an IFRS-based solution unless an alternative clearly better meets the overriding objective;
2. reflect up-to-date thinking and developments in the way entities operate and the transactions they undertake;
3. balance consistent principles for accounting by all UK and RoI entities with practical solutions, based on size, complexity, public interest and users' information needs;
4. promote efficiency within groups; and
5. are cost-effective to apply.

ivFinancial Reporting Standard 104 Interim Financial Reporting replaces the Statement Half-yearly financial reports issued by the Accounting Standards Board (ASB) in 2007 (ASB Statement Half-yearly reports). The change from a Statement to a Financial Reporting Standard has no effect on the scope of entities required to prepare an interim financial report nor on the extent to which entities that prepare an interim financial report are required to comply with this standard. The scope of FRS 104 and the extent to which its application is mandatory is explained further below. FRS 104 is not an accounting standard¹.

vThe FRC also withdraws the Statement Preliminary announcements issued by the ASB in 1998 (ASB Statement Preliminary announcements).

Reasons for replacing the ASB Statement Half-yearly reports

viWhen FRS 102 was issued, the FRC decided that FRS 102 should not contain interim reporting requirements, but that instead the existing reporting guidance contained in the ASB Statement Half-yearly reports should be reviewed.

viiThe ASB updated the ASB Statement Half-yearly reports in July 2007 for the implementation of the EU Transparency Directive (Directive 2004/109/EC) in the UK and the RoI which resulted in the introduction of the Disclosure and Transparency Rules (DTRs) and the Transparency (Directive 2004/109/EC) Regulations 2007 respectively. Issuers continue to have the same reporting obligations under the DTRs² in relation to half-yearly financial reports, but a replacement of the ASB Statement Half-yearly reports is necessary because of the revisions to the annual financial reporting requirements referred to in paragraph (i) above.

viiiWith the publication of FRS 104 the ASB Statement Half-yearly reports is withdrawn.

Reasons for withdrawing the ASB Statement Preliminary announcements

ixThe ASB Statement Preliminary announcements was published in 1998 and has not subsequently been updated to reflect regulatory changes and market practice developments. The guidance contained therein is therefore out of date and the ASB Statement Preliminary announcements is withdrawn with immediate effect. However, the FRC will, as part of a future project, evaluate whether reporting guidance on certain aspects of preliminary announcements would be useful.

FRS 104 Interim Financial Reporting

xFRS 104 is based on the interim financial reporting requirements promulgated by the International Accounting Standards Board in IAS 34 Interim Financial Reporting. We conducted a two-month consultation on these interim reporting requirements in FRED 56 Draft FRS 104 Interim Financial Reporting, which closed in January 2015.

xiFRS 104 does not require any entity to prepare an interim report, nor does it change the extent to which laws or regulations may require the preparation of such a report. Entities should consider whether any such laws or regulations apply to them. For example, paragraph 4.2.2R of the DTRs requires listed entities within the scope of that rule to prepare a half-yearly financial report that must include a condensed set of financial statements, such as the interim financial report described in FRS 104. Similarly, AIM companies are required under the AIM Rules for Companies issued by the London Stock Exchange to prepare a half-yearly report.

xiiWhere an entity does prepare an interim financial report, FRS 104 does not, in itself, require such reports to be prepared in accordance with FRS 104. However, laws or regulations may contain such a requirement. Paragraph 4.2.10R of the DTRs set out that UK issuers within the scope of that rule which do not apply EU-adopted IFRS in their annual financial statements can prepare their condensed interim financial statements in accordance with IAS 34 or pronouncements on interim reporting issued by the FRC. FRS 104 replaces the ASB Statement Half-yearly reports as the FRC’s pronouncement on interim reporting, described in paragraph 4.2.10(4)R of the DTRs.

xiiiFRS 104 is intended for use in the preparation of interim reports by entities that apply FRS 102 when preparing their annual financial statements. Entities applying FRS 101 to prepare the annual financial statements may also use FRS 104 as a basis for their interim financial reports.

xivAs explained above, FRS 104 does not impose an obligation on entities to produce interim financial reports nor does it mandate its application by any entity. However, entities that make a statement of compliance with this standard are required to apply all of the provisions of FRS 104.

xvFRS 104 is effective for interim periods commencing on or after 1 January 2015, with early application being permitted.

Organisation of FRS 104

xviIn order to maintain consistency with the paragraph numbering of IAS 34, when a paragraph in IAS 34 has been deleted and has not been replaced with an alternative paragraph in FRS 104, the phrase [not used] is stated. Some paragraphs have been deleted in IAS 34 and are marked as [deleted]. These paragraphs are also identified as [deleted] in FRS 104.

xviiTerms defined in the Glossary (Appendix I) are in bold type the first time they appear in FRS 104.

Objective

1Timely and reliable interim financial reporting can improve the ability of investors, creditors or others to understand an entity’s capacity to generate earnings and cash flows and its financial position and liquidity.

1AThis FRS sets out content, recognition and measurement principles for interim financial reports.

Scope

2This FRS, in itself, does not require an entity to prepare interim financial reports. Where an entity is required by laws or regulations or voluntarily chooses to prepare interim financial reports it may voluntarily choose to apply this FRS. This FRS does not mandate how frequently or how soon after the end of an interim period interim financial reports should be issued.

2AThis FRS is intended for use by entities that prepare annual financial statements in accordance with FRS 102. If entities that prepare the annual financial statements in accordance with FRS 101 apply this FRS, references made in this FRS to FRS 102 shall be read as references to the equivalent requirements in EU-adopted IFRS as amended by paragraph AG1 of FRS 101.

3An entity that makes a statement of compliance with this FRS shall comply with all of the provisions of this FRS. This FRS does need not be applied to immaterial items.

3AUK issuers not using EU-adopted IFRS that, as provided for in DTR 4.2.10(4)R³, include a statement in their half-yearly financial report that the condensed set of financial statements has been prepared in accordance with pronouncements on interim reporting issued by the FRC, shall apply this FRS.

4[Not used]

Content of an interim financial report

5[Not used]

6In the interest of timeliness and cost and to avoid repetition of information previously reported, an entity may be required to or may elect to provide less information at interim dates as compared with its annual financial statements. This FRS defines the minimum components of an interim financial report as including condensed interim financial statements and selected explanatory notes (see paragraph 8). The interim financial report is intended to provide an update on the most recent complete set of annual financial statements. Accordingly, it focuses on new activities, events, and circumstances and does not duplicate information previously reported.

7Nothing in this FRS is intended to prohibit or discourage an entity from publishing a complete set of financial statements as described in Section 3 Financial Statement Presentation of FRS 102, instead of the condensed interim financial statements and selected explanatory notes described in paragraph 8. A complete set of financial statements shall include all of the disclosures required by this FRS as well as the disclosures required by FRS 102. The recognition and measurement requirements set out in this FRS also apply to a complete set of financial statements.

Minimum components of an interim financial report

8An interim financial report shall include, at a minimum, the following components:

1. a condensed statement of financial position;
2. a single condensed statement of comprehensive income or a separate condensed income statement and a separate condensed statement of comprehensive income;
3. a condensed statement of changes in equity;
4. a condensed statement of cash flows; and
5. selected explanatory notes.

8AAn entity shall present a single condensed statement of comprehensive income or a separate condensed income statement and a separate condensed statement of comprehensive income (see paragraph 8(b)), consistent with the basis of presentation applied in its most recent annual financial statements.

8BAn entity that has presented a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity in accordance with paragraph 3.18 of FRS 102 in its most recent annual financial statements, is permitted to present a single condensed statement of income and retained earnings if, during any of the periods for which the interim financial statements are required to be presented in accordance with paragraph 20A, the only changes to equity arise from profit or loss, payment of dividends, corrections of prior period errors or changes in accounting policies.

8CAn entity that has presented only an income statement, or a statement of comprehensive income in which the ‘bottom line’ is labelled ‘profit or loss’ in accordance with paragraph 3.19 of FRS 102 in its most recent annual financial statements, is permitted to use the same basis of presentation if there are no items of other comprehensive income in any of the periods for which the interim financial statements are required to be presented in accordance with paragraph 20B.

8DWhen the presentation of the components of the interim financial statements will be changed in its next annual financial statements an entity is permitted to present the components of the interim financial statements on that new basis, instead of the basis applied in its most recent annual financial statements as required by paragraphs 8A to 8C.

8EAn entity may use titles for the statements other than those used in this FRS as long as they are not misleading.

8FParagraph 8(d) does not apply to entities that will not present a statement of cash flows in its next annual financial statements.

Form and content of interim financial statements

9If an entity publishes a complete set of financial statements in its interim financial report, the form and content of those statements shall conform to the requirements of Section 3 of FRS 102 for a complete set of financial statements. An entity that will not present a statement of cash flows in its next annual financial statements is not required to include that statement in its interim financial report.

10The condensed interim financial statements shall include, at a minimum, each of the headings and subtotals that were included in the entity’s most recent annual financial statements and the selected explanatory notes as required by this FRS. Additional line items or notes shall be included if their omission would make the condensed interim financial statements misleading.

11An entity shall present basic and diluted earnings per share for an interim period when the entity has presented earnings per share information in accordance with IAS 33 Earnings per Share (as adopted in the EU) in its most recent annual financial statements.

11AIf an entity presents basic and diluted earnings per share, it shall do so in the statement that presents the components of profit or loss (see paragraph 8(b)).

12[Not used]

13[Deleted]

14[Not used]

Significant events and transactions

15An entity shall include in its interim financial report an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.

15AA user of an entity’s interim financial report will have access to the most recent annual financial report of that entity. Therefore, it is unnecessary for the interim financial report to provide relatively insignificant updates to the information that was reported in the most recent annual financial report.

15BThe following is a list of events and transactions for which disclosures would be required, if they are significant, either in the notes to the interim financial statements or, if disclosed elsewhere in the interim financial report, cross-referred to the disclosure in the notes to the interim financial statements. Disclosure of this information is required in an entity’s interim financial report only if the entity would be required to make the disclosure in its annual financial statements. This list is not exhaustive:

1. the write-down of inventories to net realisable value and the reversal of such a write-down;
2. recognition of a loss from the impairment of financial assets, property, plant and equipment, intangible assets, or other assets, and the reversal of such an impairment loss;
3. the reversal of any provisions for the costs of restructuring;
4. acquisitions and disposals of items of property, plant and equipment;
5. commitments for the purchase of property, plant and equipment;
6. litigation settlements;
7. corrections of prior period errors;
8. changes in the business or economic circumstances that affect the fair value of the entity’s financial assets and financial liabilities, where those assets or liabilities are measured at fair value;
9. any loan default or breach of a loan agreement that has not been remedied on or before the end of the reporting period;
10. related party transactions, unless the transaction was entered into between two or more members of a group, provided that any subsidiary which is party to the transaction is wholly owned by such a member; and
11. [not used]
12. [not used]
13. changes in contingent liabilities or contingent assets.

15CIndividual sections of FRS 102 provide guidance regarding disclosure requirements for many of the items listed in paragraph 15B. When an event or transaction is significant to an understanding of the changes in an entity’s financial position or performance since the last annual reporting period, its interim financial report should provide an explanation of and an update to the relevant information included in the financial statements of the last annual reporting period.

16-18[Deleted]

Other disclosures

16AIn addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, either in the notes to its interim financial statements or, if disclosed elsewhere in the interim financial report, cross-referred to the information in the notes to the interim financial statements (the information shall normally be reported on a financial year-to-date basis):

1. A statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the change.⁴
2. Explanatory comments about the seasonality or cyclicality of interim operations.
3. The nature and amount of items affecting assets, liabilities, equity, profit or loss or cash flows that are unusual because of their nature, size or incidence.
4. The nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years.
5. Issues, repurchases and repayments of debt and equity securities.
6. Dividends paid (aggregate or per share) separately for ordinary shares and other shares.
7. The following segment information (disclosure of segment information is required in an entity’s interim financial report only if the entity has presented segment information in accordance with IFRS 8 Operating Segments (as adopted in the EU) in its most recent annual financial statements):
   1. Revenues from external customers, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker.
   2. Intersegment revenues, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker.

(j) related party transactions, unless the transaction was entered into between two or more members of a group, provided that any subsidiary which is party to the transaction is wholly owned by such a member; and (k) [not used] (l) [not used] (m) changes in contingent liabilities or contingent assets.

15CIndividual sections of FRS 102 provide guidance regarding disclosure requirements for many of the items listed in paragraph 15B. When an event or transaction is significant to an understanding of the changes in an entity’s financial position or performance since the last annual reporting period, its interim financial report should provide an explanation of and an update to the relevant information included in the financial statements of the last annual reporting period.

16-18 [Deleted]

Other disclosures

16AIn addition to disclosing significant events and transactions in accordance with paragraphs 15-15C, an entity shall include the following information, either in the notes to its interim financial statements or, if disclosed elsewhere in the interim financial report, cross-referred to the information in the notes to the interim financial statements (the information shall normally be reported on a financial year-to-date basis):

1. A statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the change. ⁵
2. Explanatory comments about the seasonality or cyclicality of interim operations.
3. The nature and amount of items affecting assets, liabilities, equity, profit or loss or cash flows that are unusual because of their nature, size or incidence.
4. The nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years.
5. Issues, repurchases and repayments of debt and equity securities.
6. Dividends paid (aggregate or per share) separately for ordinary shares and other shares.
7. The following segment information (disclosure of segment information is required in an entity’s interim financial report only if the entity has presented segment information in accordance with IFRS 8 Operating Segments (as adopted in the EU) in its most recent annual financial statements):
   1. Revenues from external customers, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker.
   2. Intersegment revenues, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker.
   3. A measure of segment profit or loss.
   4. A measure of total assets and liabilities for a particular reportable segment if such amounts are regularly provided to the chief operating decision maker and if there has been a material change from the amount disclosed in the most recent annual financial statements for that reportable segment.
   5. A description of differences from the most recent annual financial statements in the basis of segmentation or in the basis of measurement of segment profit or loss.
   6. A reconciliation of the total of the reportable segments’ measures of profit or loss to the entity’s profit or loss before tax expense (tax income) and discontinued operations. However, if an entity allocates to reportable segments items such as tax expense (tax income), the entity may reconcile the total of the segments’ measures of profit or loss to profit or loss after those items. Material reconciling items shall be separately identified and described in that reconciliation.
8. Events after the interim period that have not been reflected in the financial statements for the interim period.
9. The effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings, and discontinued operations. In the case of business combinations, the entity shall disclose the information required by paragraphs 19.25 and 19.25A of FRS 102 (disclosure of this information is required in an entity’s interim financial report only if the entity would be required to make the disclosure in the annual financial statements).
10. For financial instruments disclosures that help users of interim financial reports to evaluate the significance of financial instruments measured at fair value; the entity shall disclose the information required by paragraphs 11.43, 11.48A(e) and 34.22 of FRS 102 (disclosure of this information is required in an entity’s interim financial report only if the entity would be required to make the disclosure in its annual financial statements).
11. [Not used]

16BAn interim financial report that covers part of an annual financial reporting period during which an entity transitions from one financial reporting framework to another shall, in order to comply with the disclosure requirements in paragraph 16A(a), disclose the following information:

1. a description of the nature of each change in accounting policy;
2. a reconciliation of its equity determined in accordance with its previous financial reporting framework to its equity determined in accordance with the new financial reporting framework for the following dates:
   1. the date of transition to the new financial reporting framework; and
   2. at the end of the comparable year-to-date period of the immediately preceding financial year; and
3. a reconciliation of profit or loss determined in accordance with its previous financial reporting framework for the comparable interim period (current and if different year-to-date) of the immediately preceding financial year.

The requirements of paragraph 35.14 of FRS 102 apply in respect of the reconciliations presented.

Disclosure of compliance with this FRS

19If an entity’s interim financial report is in compliance with this FRS, that fact shall be disclosed.

Periods for which interim financial statements are required to be presented

20Interim financial reports shall include interim financial statements (condensed or complete) for periods as follows:

1. A statement of financial position as of the end of the current interim period and a comparative statement of financial position as of the end of the immediately preceding financial year.
2. A single statement of comprehensive income or separate statements of income and of comprehensive income for the current interim period and, if different, cumulatively for the current financial year to date, with a comparative single statement of comprehensive income or separate statements of income and of comprehensive income for the comparable interim period (current and, if different, year-to-date) of the immediately preceding financial year. Paragraph 8A sets out when an entity shall present a single statement of comprehensive income or separate statements of income and of comprehensive income.
3. A statement of changes in equity cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year.
4. A statement of cash flows cumulatively for the current financial year-to-date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year. This requirement does not apply to entities that do not present a statement of cash flows in accordance with paragraphs 8F or 9.

20AAn entity that presents a single condensed statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity in accordance with paragraph 8B, shall present a single condensed statement of income and retained earnings for the periods set out in paragraph 20(b).

20BAn entity that presents an income statement, or a statement of comprehensive income in which the ‘bottom line’ is labelled ‘profit or loss’ in accordance with paragraph 8C, shall present an income statement, or a statement of comprehensive income on that basis for the periods set out in paragraph 20(b).

21For an entity whose business is highly seasonal, financial information for the 12 months up to the end of the interim period and comparative information for the prior 12-month period may be useful. Accordingly, entities whose business is highly seasonal are encouraged to consider reporting such information in addition to the information called for in paragraps 20 to 20B.

22See paragraphs A2.1 and A2.2 of Appendix II Illustrations and Examples to this FRS for illustrative examples of the periods that shall be presented by an entity that reports half-yearly and an entity that reports quarterly.

Materiality

23In deciding how to recognise, measure, classify, or disclose an item for interim financial reporting purposes, materiality shall be assessed in relation to the interim period financial data. In making assessments of materiality, it shall be recognised that interim measurements may rely on estimates to a greater extent than measurements of annual financial data.

24As described in paragraph 2.6 of FRS 102, an item is material if its omission or misstatement could influence the economic decisions of users of the financial statements.

25While judgement is always required in assessing materiality, this FRS bases the recognition and disclosure decision on data for the interim period by itself for reasons of understandability of the interim figures. Thus, for example, unusual items, changes in accounting policies or estimates, and errors are recognised and disclosed on the basis of materiality in relation to interim period data to avoid misleading inferences that might result from non-disclosure. The overriding goal is to ensure that an interim financial report includes all information that is relevant to understanding an entity’s financial position and performance during the interim period.

26-27 [Not used]

Recognition and measurement

Same accounting policies as annual

28An entity shall apply the same accounting policies in its interim financial statements as are applied in its most recent annual financial statements, except for accounting policy changes made after the date of the most recent annual financial statements that are to be reflected in the next annual financial statements.

28AThe frequency of an entity’s reporting (annual, half-yearly or quarterly) shall not affect the measurement of its annual results, with the exception described in paragraph 30(a). To achieve that objective, measurements for interim reporting purposes shall be made on a year-to-date basis.

29Year-to-date measurements may involve changes in estimates of amounts reported in prior interim periods of the current financial year, but the principles for recognising assets, liabilities, income, and expenses for interim periods are the same as in annual financial statements.

30To illustrate:

1. The principles for recognising and measuring losses from inventory write-downs, restructurings, or impairments in an interim period are the same as those that an entity would follow if it prepared only annual financial statements. However, if such items are recognised and measured in one interim period and the estimate changes in a subsequent interim period of that financial year, the original estimate is changed in the subsequent interim period either by accrual of an additional amount of loss or by reversal of the previously recognised amount, unless the reversal of a previously recognised impairment is prohibited by FRS 102.
2. A cost that does not meet the definition of an asset at the end of an interim period is not deferred in the statement of financial position either to await future information as to whether it has met the definition of an asset or to smooth earnings over interim periods within a financial year.
3. Income tax expense is recognised in each interim period based on the best estimate of the weighted average annual income tax rate expected for the full financial year, using the tax rates and laws that have been enacted or substantively enacted at the end of an interim reporting period. Amounts accrued for income tax expense in one interim period may have to be adjusted in a subsequent interim period of that financial year if the estimate of the annual income tax rate changes.

31Under Section 2 Concepts and Pervasive Principles of FRS 102, recognition is the “…process of incorporating in the statement of financial position or statement of comprehensive income an item that meets the definition of an asset, liability, equity, income or expense and satisfies the … criteria [for recognition]”. The definitions of assets, liabilities, equity, income, and expenses are fundamental to recognition, at the end of both annual and interim financial reporting periods.

32For assets, the same tests of future economic benefits apply at interim dates and at the end of an entity’s financial year. Costs that, by their nature, would not qualify as assets at financial year-end would not qualify at interim dates either. Similarly, a liability at the end of an interim reporting period must represent an existing obligation at that date, just as it must at the end of an annual reporting period.

33An essential characteristic of income (revenue) and expenses is that the related inflows and outflows of assets and liabilities have already taken place. If those inflows or outflows have taken place, the related revenue and expense are recognised; otherwise they are not recognised. Section 2 of FRS 102 states that “an entity shall recognise expenses in the statement of comprehensive income (or in the income statement, if presented) when a decrease in future economic benefits related to a decrease in an asset or an increase of a liability has arisen that can be measured reliably”. Section 2 of FRS 102 does not allow the recognition of items in the statement of financial position which do not meet the definition of assets or liabilities.

34In measuring the assets, liabilities, equity, income, expenses, and cash flows reported in its financial statements, an entity that reports only annually is able to take into account information that becomes available throughout the financial year. Its measurements are, in effect, on a year-to-date basis.

35An entity uses information available when the interim financial report is being prepared. Amounts of income and expenses reported in the current interim period will reflect any changes in estimates of amounts reported in the last published financial statements. The amounts reported in the last published financial statements, whether at the end of a prior interim period or at the end of the prior financial year, are not retrospectively adjusted for a change in accounting estimate. Paragraph 16A(d) requires that the nature and amount of any significant changes in estimates are disclosed.

36 [Not used]

Revenues received seasonally, cyclically, or occasionally

37Revenues that are received seasonally, cyclically, or occasionally within a financial year shall not be anticipated or deferred as of an interim date if anticipation or deferral would not be appropriate at the end of the entity’s financial year.

38Examples include dividend revenue, royalties, and government grants. Additionally, some entities consistently earn more revenues in certain interim periods of a financial year than in other interim periods, for example, seasonal revenues of retailers. Such revenues are recognised when they occur.

Costs incurred unevenly during the financial year

39Costs that are incurred unevenly during an entity’s financial year shall be anticipated or deferred for interim reporting purposes if, and only if, it is also appropriate to anticipate or defer that type of cost at the end of the financial year.

40See paragraphs A2.3 to A2.38 of Appendix II to this FRS for illustrative examples of applying the requirements set out in paragraphs 28 to 39.

Use of estimates

41The measurement procedures to be followed in an interim financial report shall be designed to ensure that the resulting information is reliable and that all material financial information that is relevant to an understanding of the financial position or performance of the entity is appropriately disclosed. While measurements in both annual and interim financial reports are often based on reasonable estimates, the preparation of interim financial reports generally will require a greater use of estimation methods than annual financial reports.

42See paragraphs A2.39 to A2.47 of Appendix II to this FRS for illustrative examples of the use of estimates in interim periods.

Restatement of previously reported interim periods

43A change in accounting policy, other than one for which the transition is specified in FRS 102, shall be reflected by:

1. restating the financial statements of prior interim periods of the current financial year and the comparable interim periods of any prior financial years that will be restated in the annual financial statements in accordance with Section 10 Accounting Policies, Estimates and Errors of FRS 102; or
2. when it is impracticable to determine the cumulative effect at the beginning of the financial year of applying a new accounting policy to all prior periods, adjusting the financial statements of prior interim periods of the current financial year, and comparable interim periods of prior financial years to apply the new accounting policy prospectively from the earliest date practicable.

44One objective of the preceding principle is to ensure that a single accounting policy is applied to a particular class of transactions throughout an entire financial year. Under Section 10 of FRS 102, a change in accounting policy is reflected by retrospective application, with restatement of prior period financial data as far back as is practicable. However, if the cumulative amount of the adjustment relating to prior financial years is impracticable to determine, then under Section 10 of FRS 102 the new policy is applied prospectively from the earliest date practicable. The effect of the principle in paragraph 43 is to require that within the current financial year any change in accounting policy is applied either retrospectively or, if that is not practicable, prospectively, from no later than the beginning of the financial year.

45To allow accounting changes to be reflected as of an interim date within the financial year would allow two differing accounting policies to be applied to a particular class of transactions within a single financial year. The result would be interim allocation difficulties, obscured operating results, and complicated analysis and understandability of interim period information.

Effective date

46This FRS is effective for interim periods beginning on or after 1 January 2015. Early application is permitted if an entity also applies FRS 101 or FRS 102 for an accounting period beginning before 1 January 2015.

47-56 [Not used]

Consequential amendments to FRS 100 Application of Financial Reporting Requirements

57Paragraph 15 is amended as follows (deleted text is struck through, inserted text is underlined):

15The following statements are also withdrawn: Statement of Principles for Financial Reporting Statement of Principles for Financial Reporting – Interpretation for public benefit entities Reporting Statement: Retirement Benefits – Disclosures– Reporting Statement: Preliminary announcements (withdrawn in March 2015) Reporting Statement: Half-yearly financial reports (withdrawn in March 2015).

Consequential amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland

58Paragraph 3.25 and the Glossary are amended as set out below (inserted text is underlined). The new glossary term is inserted in alphabetical order:

3.25This FRS does not address presentation of interim financial reports. An entity that prepares such reports shall describe the basis for preparing and presenting the information. FRS 104 sets out a basis for the preparation and presentation of interim financial reports that an entity may apply.

Appendix I: Glossary

FRS 104	FRS 104 Interim Financial Reporting

Approval by the FRC

Financial Reporting Standard FRS 104 *Interim Financial Reporting

• was approved for issue by the Financial Reporting Council on 4 March 2015, following its consideration of the Accounting Council’s Advice for this FRS.

The Accounting Council's Advice to the FRC to issue FRS 104

Introduction

1This report provides an overview of the main issues that have been considered by the Accounting Council in advising the Financial Reporting Council (FRC) to issue FRS 104 Interim Financial Reporting.

2In accordance with the FRC Codes and Standards: procedures, any proposal to issue, amend or withdraw a code or standard is put to the FRC Board with the full advice of the relevant Councils and/or the Codes & Standards Committee. Ordinarily, the FRC Board will only reject the advice put to it where:

1. it is apparent that a significant group of stakeholders has not been adequately consulted;
2. the necessary assessment of the impact of the proposal has not been completed, including an analysis of costs and benefits;
3. insufficient consideration has been given to the timing or cost of implementation; or
4. the cumulative impact of a number of proposals would make the adoption of an otherwise satisfactory proposal inappropriate.

3The FRC has established the Accounting Council as the relevant Council to assist it in the setting of financial reporting standards.

Advice

4The Accounting Council is advising the FRC to issue FRS 104 Interim Financial Reporting to:

1. Replace the existing interim financial reporting guidance in the Reporting Statement Half-yearly financial reporting issued by the Accounting Standards Board (ASB) in 2007 (ASB Statement Half-yearly reports). FRS 104 is based on IFRS to ensure that the FRC’s revised interim and annual reporting requirements are based on a consistent framework.
2. Withdraw the Reporting Statement Preliminary announcements issued by the ASB in 1998 (ASB Statement Preliminary announcements) because its content is out of date.

Background

5The ASB issued the ASB Statement Half-yearly reports in July 2007 in response to the introduction of the Disclosure and Transparency Rules (DTRs)⁶ and the more comprehensive half-yearly financial reporting requirements contained therein. When FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland was issued, the FRC decided that FRS 102 should not contain interim reporting requirements, but that instead the existing reporting guidance contained in the ASB Statement Half-yearly reports should be reviewed.

6Since the ASB Statement Preliminary announcements was published in 1998 it has not been updated to reflect regulatory changes and market practice developments.

7The FRC consulted on the proposals to replace the ASB Statement Half-yearly reports and withdraw the ASB Statement Preliminary announcements in FRED 56 Draft FRS 104 Interim Financial Reporting. The Accounting Council’s advice takes into account the responses to FRED 56.

Objective

8The FRC gives careful consideration to its objective and the intended effects when developing new financial reporting standards or requirements for the UK and Republic of Ireland. In developing financial reporting standards, including FRS 104, the overriding objective of the FRC is to enable users of accounts to receive high-quality understandable financial reporting proportionate to the size and complexity of the entity and users’ information needs.

9In meeting this objective, the FRC aims to provide succinct financial reporting standards that:

1. have consistency with global accounting standards through the application of an IFRS-based solution unless an alternative clearly better meets the overriding objective;
2. reflect up-to-date thinking and developments in the way businesses operate and the transactions they undertake;
3. balance consistent principles for accounting by all UK and Republic of Ireland entities with practical solutions, based on size, complexity, public interest and users’ information needs;
4. promote efficiency within groups; and
5. are cost-effective to apply.

10The objectives of FRS 104 are to introduce UK and Irish interim reporting requirements that, consistent with the annual reporting requirements, are based on an IFRS-framework and to promote the publication of useful financial information at an interim date.

FRS 104 Interim Financial Reporting

Basis and scope of FRS 104

11The FRC consulted on the introduction of interim financial reporting requirements in FRS 102 in FRED 48 The Financial Reporting Standard applicable in the UK and Republic of Ireland during 2012. The FRC proposed that entities preparing interim financial reports should apply IAS 34 Interim Financial Reporting. Respondents agreed with this proposal.

12In line with the proposal in FRED 48, FRED 56 proposed interim reporting requirements based on IAS 34, although with certain adaptations to tailor the reporting requirements for entities that prepare their annual financial statements in accordance with FRS 102. Respondents to FRED 56 agreed with this proposal.

13FRS 104 has been developed primarily for entities preparing the annual financial statements in accordance with FRS 102. We are mindful, however, that a small number of entities may prepare the annual financial statements in accordance with FRS 101 Reduced Disclosure Framework. These entities may be required to produce half-yearly financial reports in accordance with the DTRs because, although being a member of a larger group, they have issued their own listed debt securities.

14Considering that only a small minority of entities that use FRS 101 will also produce interim financial reports, it is in the Accounting Council’s view not an effective solution to develop a separate set of interim reporting requirements solely for entities that apply FRS 101. Instead, as set out in FRS 104, these entities should apply the same requirements applicable to entities that use FRS 102, except that any reference to a specific requirement in FRS 102 is read as a reference to the equivalent requirement in EU-adopted IFRS, as amended by paragraph AG1 of FRS 101. A majority of respondents to FRED 56 supported this approach.

Key changes to IAS 34

15The reporting requirements of IAS 34 have been adapted for application by entities that prepare their annual financial statements in accordance with FRS 102. The key changes made to IAS 34 for the purpose of developing FRS 104 include (please refer to Appendix III Significant differences between FRS 104 and IAS 34 of FRS 104 for more detail):

1. Disclosures that are not required by FRS 102 have been deleted. For example certain fair value disclosure requirements that apply under IAS 34 have not been repeated in FRS 104.
2. Some disclosure requirements, for example those in relation to fair value measurements and business combinations, apply only if the entity would be required to make the same disclosures in the annual financial statements. This exempts entities that are not financial institutions and entities that report in accordance with FRS 101 from disclosing information in the interim financial report that they are not required to disclose in the annual financial statements.
3. Related party disclosures may be omitted for transactions between wholly owned members of a group since FRS 102 exempts such transactions from disclosure in the annual financial statements.
4. Disclosure requirements that apply when an entity adopts a new financial reporting framework for the first time have been inserted. Similar disclosures are required under IFRS, although they are not part of IAS 34.
5. The annual financial statements disclosure requirements in paragraph 26 of IAS 34 concerning significant changes of estimates reported in an interim period have been deleted because FRS 104 addresses only reporting requirements in interim financial reports.
6. FRS 102 permits the presentation of simplified primary financial statements under certain circumstances. These presentation requirements have been included in FRS 104 to ensure consistency of presentation in the annual and interim financial statements.
7. Entities that are not required to present a cash flow statement in the annual financial statements are also exempt from this requirement in the interim financial report.
8. The principle that the frequency of reporting should not affect the measurement of the annual results has been qualified where FRS 102 would prohibit a reversal of an impairment charge.⁷ This is consistent with the requirements in IFRIC 10 Interim Financial Reporting and Impairment.
9. The preparation requirements in paragraph 14 of IAS 34 pertaining to consolidated interim financial reports have been deleted, because entities that apply FRS 104 will generally prepare entity-only annual financial statements and interim financial reports.

16Respondents to FRED 56 largely supported these adaptations of IAS 34. In particular they agreed that FRS 104 should not impose disclosure requirements that exceed those applicable to the annual financial statements of an entity.

17A number of respondents recommended that the Appendices to IAS 34 should be repeated in FRS 104 as they provide useful guidance for preparers. The Accounting Council agrees with this feedback and advises that the appendices should be included as non-mandatory guidance in FRS 104 adapted for use by entities that prepare their annual financial statements in accordance with FRS 102.

Other information included in the interim financial report

18FRS 104 sets out the minimum components of an interim financial report and, consistent with IAS 34, requires only the inclusion of a set of interim financial statements and explanatory notes. Laws and regulations may, however, set out additional narrative reporting requirements. For example, the DTRs require entities to prepare an interim management report.

19A minority of respondents to FRED 56 suggested that the FRC should issue separate guidance on narrative reporting in interim financial reports. The Accounting Council advises that FRS 104 should not include additional narrative reporting requirements because entities applying FRS 104 would then be subject to reporting requirements that exceed those of entities that apply IFRS and prepare their interim financial reports in accordance with IAS 34.

Comparative information

20FRS 104 requires entities to present comparative period information and the comparatives have to be presented on the same basis as the current period information. Entities which adopt FRS 102 for accounting periods beginning on or after 1 January 2015 are therefore required to restate the comparative period information in accordance with FRS 102. Additionally, as set out in paragraph 16B of FRS 104, entities should provide explanations of the effect of the accounting policy changes and reconciliations of equity and profit or loss. The Accounting Council advises that these disclosures are necessary for users of interim financial reports to understand the impact of the adoption of FRS 102. Respondents to FRED 56 supported the Accounting Council’s position.

Preliminary announcements

21The ASB Statement Preliminary announcements issued in 1998 is out of date. A majority of respondents to FRED 56 therefore supported the proposed withdrawal. A small number of respondents, however, suggested that the FRC should issue new guidance in this area. The Accounting Council retains its advice that the ASB Statement Preliminary announcements should be withdrawn as soon as possible. The FRC should consider whether new guidance in this area is useful, as part of a future project.

Effective date

22The interim financial reporting requirements replacing the ASB Statement Half-yearly reports are effective from the same date as FRS 102 and apply to interim periods beginning on or after 1 January 2015. Some respondents to FRED 56 suggested that FRS 104 should be available for application sooner. The Accounting Council advises that early application should be permitted, provided that an entity applies FRS 101 or FRS 102 to an accounting period beginning before 1 January 2015.

Approval of this advice

23This advice to the FRC was approved by the Accounting Council on 12 February 2015.

Appendix I: Glossary

This glossary is an integral part of FRS 104.

accounting policies	The specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.
asset	A resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.
associate	An entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.
business	An integrated set of activities and assets conducted and managed for the purpose of providing: a return to investors; or lower costs or other economic benefits directly and proportionately to policyholders or participants. A business generally consists of inputs, processes applied to those inputs, and resulting outputs that are, or will be, used to generate revenues. If goodwill is present in a transferred set of activities and assets, the transferred set shall be presumed to be a business.
business combination	The bringing together of separate entities or businesses into one reporting entity.
carrying amount	The amount at which an asset or liability is recognised in the statement of financial position.
cash	Cash on hand and demand deposits.
cash equivalents	Short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
cash flows	Inflows and outflows of cash and cash equivalents.
cash-generating unit	The smallest identifiable group of assets that generates cash flows that are largely independent of the cash flows from other assets or groups of assets.
change in accounting estimate	An adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. Changes in accounting estimates result from new information or new developments and, accordingly, are not corrections of errors.
component of an entity	Operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.
contingent asset	A possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control (of an entity).
contingent liability	a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control (of an entity); or a present obligation that arises from past events but is not recognised because: it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or the amount of the obligation cannot be measured with sufficient reliability.
control (of an entity)	The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
current tax	The amount of income tax payable (refundable) in respect of the taxable profit (tax loss) for the current period or past reporting periods.
date of transition	The beginning of the earliest period for which an entity presents full comparative information in a given standard in its first financial statements that comply with that standard.
deferred tax	Income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
discontinued operation	A component of an entity that has been disposed of and: represented a separate major line of business or geographical area of operations; was part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or was a subsidiary acquired exclusively with a view to resale.
DTRs	Disclosure and Transparency Rules issued by the Financial Conduct Authority.
employee benefits	All forms of consideration given by an entity in exchange for service rendered by employees.
equity	The residual interest in the assets of the entity after deducting all its liabilities.
errors	Omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that: was available when financial statements for those periods were authorised for issue; and could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements.
EU-adopted IFRS	IFRS that have been adopted in the European Union in accordance with EU Regulation 1606/2002.
expenses	Decreases in economic benefits during the reporting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity investors.
fair value	The amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm’s length transaction. The guidance in paragraphs 11.27 to 11.32 of FRS 102 shall be used in determining fair value.
fair value less costs to sell	The amount obtainable from the sale of an asset or cash-generating unit in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.
financial asset	Any asset that is: cash; an equity instrument of another entity; a contractual right: to receive cash or another financial asset from another entity; or to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or a contract that will or may be settled in the entity’s own equity instruments and: under which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments.
financial instrument	A contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
financial liability	Any liability that is: a contractual obligation: to deliver cash or another financial asset to another entity; or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or a contract that will or may be settled in the entity’s own equity instruments and: under which the entity is or may be obliged to deliver a variable number of the entity’s own equity instruments; or will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments.
financial position	The relationship of the assets, liabilities and equity of an entity as reported in the statement of financial position.
financial statements	Structured representation of the financial position, financial performance and cash flows of an entity.
financing activities	Activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
FRS 101	FRS 101 Reduced Disclosure Framework
FRS 102	FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
goodwill	Future economic benefits arising from assets that are not capable of being individually identified and separately recognised.
group	A parent and all its subsidiaries.
IFRS (International Financial Reporting Standards)	Standards and interpretations issued (or adopted) by the International Accounting Standards Board (IASB). They comprise: International Financial Reporting Standards; International Accounting Standards; and Interpretations developed by the IFRS Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).
impairment loss	The amount by which the carrying amount of an asset exceeds: in the case of inventories, its selling price less costs to complete and sell; or in the case of other assets, its recoverable amount.

| financial liability | Any liability that is: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will or may be settled in the entity's own equity instruments and: (i) under which the entity is or may be obliged to deliver a variable number of the entity's own equity instruments; or (ii) will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments. For this purpose the entity's own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity's own equity instruments. | | financial position | The relationship of the assets, liabilities and equity of an entity as reported in the statement of financial position. | | financial statements | Structured representation of the financial position, financial performance and cash flows of an entity. | | financing activities | Activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. | | FRS 101 | FRS 101 Reduced Disclosure Framework | | FRS 102 | FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland | | goodwill | Future economic benefits arising from assets that are not capable of being individually identified and separately recognised. | | group | A parent and all its subsidiaries. | | IFRS (International Financial Reporting Standards) | Standards and interpretations issued (or adopted) by the International Accounting Standards Board (IASB). They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the IFRS Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC). | | impairment loss | The amount by which the carrying amount of an asset exceeds: (a) in the case of inventories, its selling price less costs to complete and sell; or (b) in the case of other assets, its recoverable amount. | | impracticable | Applying a requirement is impracticable when the entity cannot apply it after making every reasonable effort to do so. | | income | Increases in economic benefits during the reporting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity investors. | | income statement | Financial statement that presents all items of income and expense recognised in a reporting period, excluding the items of other comprehensive income. | | income tax | All domestic and foreign taxes that are based on taxable profits. Income tax also includes taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint venture on distributions to the reporting entity. | | intangible asset | An identifiable non-monetary asset without physical substance. Such an asset is identifiable when: (a) it is separable, ie capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, asset or liability; or (b) it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. | | interim financial report | A financial report containing either a complete set of financial statements or a set of condensed financial statements for an interim period. | | interim period | A financial reporting period shorter than a full financial year. | | inventories | Assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. | | joint control | The contractually agreed sharing of control over an economic activity. It exists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the parties sharing control (the venturers). | | joint venture | A contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control. Joint ventures can take the form of jointly controlled operations, jointly controlled assets, or jointly controlled entities. | | jointly controlled entity | A joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The entity operates in the same way as other entities, except that a contractual arrangement between the venturers establishes joint control over the economic activity of the entity. | | key management personnel | Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. | | liability | A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. | | material | Omissions or misstatements of items are material if they could, individually or collectively, influence the economic decisions of users taken on the basis of the financial statements. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. The size or nature of the item, or a combination of both, could be the determining factor. | | measurement | The process of determining the monetary amounts at which the elements of the financial statements are to be recognised and carried in the statement of financial position and statement of comprehensive income. | | ordinary share | An equity instrument that is subordinate to all other classes of equity instrument. | | other comprehensive income | Items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by FRS 102. | | parent | An entity that has one or more subsidiaries. | | performance | The relationship of the income and expenses of an entity, as reported in the statement of comprehensive income. | | post-employment benefits | Employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. | | post-employment benefit plans | Formal or informal arrangements under which an entity provides post-employment benefits for one or more employees. | | present value | A current estimate of the present discounted value of the future net cash flows in the normal course of business. | | probable | More likely than not. | | profit or loss | The total of income less expenses, excluding the components of other comprehensive income. | | property, plant and equipment | Tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. | | prospectively (applying a change in accounting policy) | Applying the new accounting policy to transactions, other events and conditions occurring after the date as at which the policy is changed. | | provision | A liability of uncertain timing or amount. | | recognition | The process of incorporating in the statement of financial position or statement of comprehensive income an item that meets the definition of an asset, liability, equity, income or expense and satisfies the following criteria: (a) it is probable that any future economic benefit associated with the item will flow to or from the entity; and (b) the item has a cost or value that can be measured with reliability. | | recoverable amount | The higher of an asset's (or cash-generating unit's) fair value less costs to sell and its value in use. | | related party | A related party is a person or entity that is related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions apply: (i) the entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) one entity is an associate or joint venture of the other entity (or of a member of a group of which the other entity is a member). (iii) both entities are joint ventures of the same third entity. (iv) one entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) the entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) the entity is controlled or jointly controlled by a person identified in (a). (vii) a person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) the entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. | | related party transaction | A transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged. | | relevant or relevance | The quality of information that allows it to influence the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past evaluations. | | reliable or reliability | The quality of information that makes it free from material error and bias and represents faithfully that which it either purports to represent or could reasonably be expected to represent. | | reporting period | The period covered by financial statements or by an interim financial report. | | restructuring | A restructuring is a programme that is planned and controlled by management and materially changes either: (a) the scope of a business undertaken by an entity; or (b) the manner in which that business is conducted. | | retrospective application (of an accounting policy) | Applying a new accounting policy to transactions, other events and conditions as if that policy had always been applied. | | revenue | The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. | | significant influence | Significant influence is the power to participate in the financial and operating policy decisions of the associate but is not control or joint control over those policies. | | statement of cash flows | Financial statement that provides information about the changes in cash and cash equivalents of an entity for a period, showing separately changes during the period from operating, investing and financing activities. | | statement of comprehensive income | Financial statement that presents all items of income and expense recognised in a period, including those items recognised in determining profit or loss (which is a subtotal in the statement of comprehensive income) and items of other comprehensive income. If an entity chooses to present both an income statement and a statement of comprehensive income, the statement of comprehensive income begins with profit or loss and then displays the items of other comprehensive income. | | statement of financial position | Financial statement that presents the relationship of an entity's assets, liabilities and equity as of a specific date. | | statement of income and retained earnings | Financial statement that presents the profit or loss and changes in retained earnings for a reporting period. | | subsidiary | An entity, including an unincorporated entity such as a partnership, that is controlled by another entity (known as the parent). | | substantively enacted | Tax rates shall be regarded as substantively enacted when the remaining stages of the enactment process historically have not affected the outcome and are unlikely to do so. A UK tax rate shall be regarded as having been substantively enacted if it is included in either: (a) a Bill that has been passed by the House of Commons and is awaiting only passage through the House of Lords and Royal Assent; or (b) a resolution having statutory effect that has been passed under the Provisional Collection of Taxes Act 1968. (Such a resolution could be used to collect taxes at a new rate before that rate has been enacted. In practice, corporation tax rates are now set a year ahead to avoid having to invoke the Provisional Collection of Taxes Act for the quarterly payment system.) A Republic of Ireland tax rate can be regarded as having been substantively enacted if it is included in a Bill that has been passed by the Dáil. | | tax expense | The aggregate amount included in total comprehensive income or equity for the reporting period in respect of current tax and deferred tax. | | taxable profit (tax loss) | The profit (loss) for a reporting period upon which income taxes are payable or recoverable, determined in accordance with the rules established by the taxation authorities. Taxable profit equals taxable income less amounts deductible from taxable income. | | termination benefits | Employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept voluntary redundancy in exchange for those benefits. | | timely or timeliness | Providing the information in financial statements within the decision time frame. | | total comprehensive income | The change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions from equity participants (equal to the sum of profit or loss and other comprehensive income). | | value in use | The present value of the future cash flows expected to be derived from an asset or cash-generating unit. | | venturer | A party to a joint venture that has joint control over that joint venture. |

Appendix II: Illustrations and examples

This appendix accompanies, but is not part of FRS 104. It provides guidance for applying some of the requirements in FRS 104.

Illustration of periods required to be presented

The following examples illustrate the application of the principle in paragraph 20 of FRS 104.

Entity publishes interim financial reports half-yearly

A2.1 The entity's financial year ends on 31 December (calendar year). The entity will present the following financial statements (condensed or complete) as identified by a tickmark ✓ in its half-yearly interim financial report for the six-month period ending on 30 June 20X1:

| | 30 Jun 20X0 | 31 Dec 20X0 | 30 Jun 20X1 | 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The FRC published FRS 104 Interim Financial Reporting (the current version, “FRS 104”).
The table below is a comparison of FRS 104 with IAS 34.
----------
The FRC published FRS 104 Interim Financial Reporting (the current version, “FRS 104”).
The table below is a comparison of FRS 104 with IAS 34.
----------
19
20A to 20B
26 to 27
35 to 36
46 to 56

Financial Reporting Council 41

Appendix IV: Table of comparison between terminology used in the DTRs and FRS 104

The following table compares broadly equivalent terminology used in the Disclosure and Transparency Rules (DTRs) with terminology used in FRS 104.

Terminology used in the DTRs	Terminology used in FRS 104
Balance sheet	Statement of financial position
Condensed set of financial statements	Condensed interim financial statements and selected explanatory notes
Half-yearly financial report	Interim financial report
Profit and loss account	Income statement (under the two-statement approach) Part of the statement of comprehensive income (under the single-statement approach)

FRS 104 (March 2015) 42

Appendix V: Note on UK regulatory requirements

A5.1 This Appendix provides an overview of how the requirements in FRS 104 complement the legal reporting requirements set out in the Disclosure and Transparency Rules (DTRs) of the United Kingdom (UK) Financial Conduct Authority (FCA).

Scope

A5.2 FRS 104 does not specify whether, how frequently or how soon after the end of an interim period an entity should present interim financial reports. The DTRs set out requirements in this regard.

A5.3 Issuers that are required to publish half-yearly financial reports in accordance with the DTRs must include a responsibility statement in the report. In accordance with paragraph 4.2.10R of the DTRs, a person making the responsibility statement will satisfy the requirement to confirm that the condensed set of financial statements gives a true and fair view of the assets, liabilities, financial position and profit or loss of the issuer (or the undertakings included in the consolidation as a whole) by including a statement that the condensed set of financial statements has been prepared in accordance with IAS 34 Interim Financial Reporting or, for UK issuers not using EU-adopted IFRS, pronouncements on interim reporting issued by the Financial Reporting Council³.

A5.4 FRS 104 constitutes the pronouncement on interim reporting for UK issuers not using EU-adopted IFRS as described in the preceding paragraph. The application of FRS 104 is conditional upon the person making the responsibility statement having reasonable grounds to be satisfied that the condensed set of financial statements prepared in accordance with FRS 104 is not misleading.

Content and basis of preparation of the interim financial statements

A5.5 In accordance with the DTRs, an issuer that is required to prepare consolidated accounts must prepare the condensed set of financial statements in accordance with IAS 34 and the requirements set out in FRS 104 do not apply to these issuers.

A5.6 An issuer that is not required to prepare consolidated accounts must, as a minimum, apply the content and preparation requirements set out in paragraph 4.2.5R of the DTRs. The content and preparation requirements of FRS 104 are consistent with those set out in the DTRs, although they are more prescriptive and detailed.

A5.7 As required by the DTRs and FRS 104, the accounting policies and presentation applied to the interim financial statements should be consistent with those of the most recent annual financial statements, unless changes are made in the next annual financial statements. In that case the new accounting policies and presentation must be reflected in the interim financial statements. An interim financial report prepared in the year of adoption of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland must therefore be prepared in accordance with the new FRS 102 compliant accounting policies and presentation requirements. FRS 104 also requires certain transitional disclosures in the first set of interim financial statements that is prepared in accordance with the new FRS 102 compliant accounting policies.

³ At the time of the publication of FRS 104 the DTRs refer to pronouncements on interim reporting issued by the Accounting Standard Board. Following the publication of FRS 104 the FCA will seek a change to the DTRs so that the DTRS refer to pronouncements on interim reporting issued by the FRC.

Financial Reporting Council 43

Cross-referencing to the interim management report

A5.8 Paragraphs 4.2.7R and 4.2.8R of the DTRs require issuers to publish an interim management report and specify certain minimum disclosures. Where FRS 104 requires disclosure of the same information in the interim financial statements, an issuer is permitted to include a cross-reference to the information disclosed in the interim management report, instead of duplicating the same information in the notes.

FRS 104 (March 2015) 44

Appendix VI: Republic of Ireland legal references

A6.1 In the Republic of Ireland (RoI) the Investment Funds Companies and Miscellaneous Provisions Act 2006 provides for, inter alia, the implementation of certain aspects of the EU Transparency Directive (Directive 2004/109/EC). Where entities fall within the scope of the EU Transparency Directive, the half-yearly reporting requirements are set out in Regulation 6(2) of the Transparency (Directive 2004/109/EC) Regulations 2007.

A6.2 FRS 104 includes various references to the requirements of the Disclosure and Transparency Rules (DTRs) of the Financial Conduct Authority as they apply to issuers whose home state is the United Kingdom. The tables below outline the corresponding provisions in the Transparency (Directive 2004/109/EC) Regulations 2007, including subsequent amendments thereto (Transparency Regulations), as they apply to Irish issuers.

A6.3 FRS 104 constitutes the pronouncement on interim reporting for Irish issuers not using EU-adopted IFRS, as provided for in Regulation 8(5)(d)(ii) of the Transparency Regulations.

Summary

Paragraph	DTRs reference	Transparency Regulations reference
xi	Paragraph 4.2.2R	Regulation 6(2)
xii	Paragraphs 4.2.10R and 4.2.10(4)R	Regulations 6(3)(c) and 8(5) (a) to (d)

FRS 104

Paragraph	DTRs reference	Transparency Regulations reference
3A	Paragraph 4.2.10(4)R	Regulations 8(5) (a) to (d)

Appendix I: Glossary

Paragraph 16A(i) and (j) have been amended to limit the disclosure requirements to those required by FRS 102 in annual financial statements. An entity that is not required to make the disclosures in the annual financial statements is exempt from providing the disclosures in the interim financial report. Paragraph 16A(k) has been deleted because similar disclosures are not required by FRS 102 in annual financial statements.
References to compliance with IFRSs have been deleted as not applicable for entities applying FRS 104.
The requirements have been clarified in respect of entities that apply any of the presentational options provided for in paragraphs 8B to 8C of FRS 104.
These paragraphs have been deleted. FRS 104 does not set out disclosure requirements pertaining to annual financial statements.
The requirements of these paragraphs have been consolidated in paragraph 35 of FRS 104. Paragraph 36 has been deleted.
The effective date requirements have been amended in FRS 104. Paragraphs 47 to 56 have been deleted as they are not needed in FRS 104.

Financial Reporting Council 41

Appendix IV: Table of comparison between terminology used in the DTRs and FRS 104

The following table compares broadly equivalent terminology used in the Disclosure and Transparency Rules (DTRs) with terminology used in FRS 104.

Terminology used in the DTRs	Terminology used in FRS 104
Balance sheet	Statement of financial position
Condensed set of financial statements	Condensed interim financial statements and selected explanatory notes
Half-yearly financial report	Interim financial report
Profit and loss account	Income statement (under the two-statement approach) Part of the statement of comprehensive income (under the single-statement approach)

42 FRS 104 (March 2015)

Appendix V: Note on UK regulatory requirements

A5.1 This Appendix provides an overview of how the requirements in FRS 104 complement the legal reporting requirements set out in the Disclosure and Transparency Rules (DTRs) of the United Kingdom (UK) Financial Conduct Authority (FCA).

Scope

A5.2 FRS 104 does not specify whether, how frequently or how soon after the end of an interim period an entity should present interim financial reports. The DTRs set out requirements in this regard.

A5.3 Issuers that are required to publish half-yearly financial reports in accordance with the DTRs must include a responsibility statement in the report. In accordance with paragraph 4.2.10R of the DTRs, a person making the responsibility statement will satisfy the requirement to confirm that the condensed set of financial statements gives a true and fair view of the assets, liabilities, financial position and profit or loss of the issuer (or the undertakings included in the consolidation as a whole) by including a statement that the condensed set of financial statements has been prepared in accordance with IAS 34 Interim Financial Reporting or, for UK issuers not using EU-adopted IFRS, pronouncements on interim reporting issued by the Financial Reporting Council³.

A5.4 FRS 104 constitutes the pronouncement on interim reporting for UK issuers not using EU-adopted IFRS as described in the preceding paragraph. The application of FRS 104 is conditional upon the person making the responsibility statement having reasonable grounds to be satisfied that the condensed set of financial statements prepared in accordance with FRS 104 is not misleading.

Content and basis of preparation of the interim financial statements

A5.5 In accordance with the DTRs, an issuer that is required to prepare consolidated accounts must prepare the condensed set of financial statements in accordance with IAS 34 and the requirements set out in FRS 104 do not apply to these issuers.

A5.6 An issuer that is not required to prepare consolidated accounts must, as a minimum, apply the content and preparation requirements set out in paragraph 4.2.5R of the DTRs. The content and preparation requirements of FRS 104 are consistent with those set out in the DTRs, although they are more prescriptive and detailed.

A5.7 As required by the DTRs and FRS 104, the accounting policies and presentation applied to the interim financial statements should be consistent with those of the most recent annual financial statements, unless changes are made in the next annual financial statements. In that case the new accounting policies and presentation must be reflected in the interim financial statements. An interim financial report prepared in the year of adoption of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland must therefore be prepared in accordance with the new FRS 102 compliant accounting policies and presentation requirements. FRS 104 also requires certain transitional disclosures in the first set of interim financial statements that is prepared in accordance with the new FRS 102 compliant accounting policies.

³ At the time of the publication of FRS 104 the DTRs refer to pronouncements on interim reporting issued by the Accounting Standard Board. Following the publication of FRS 104 the FCA will seek a change to the DTRs so that the DTRS refer to pronouncements on interim reporting issued by the FRC.

Financial Reporting Council 43

Cross-referencing to the interim management report

A5.8 Paragraphs 4.2.7R and 4.2.8R of the DTRs require issuers to publish an interim management report and specify certain minimum disclosures. Where FRS 104 requires disclosure of the same information in the interim financial statements, an issuer is permitted to include a cross-reference to the information disclosed in the interim management report, instead of duplicating the same information in the notes.

44 FRS 104 (March 2015)

Appendix VI: Republic of Ireland legal references

A6.1 In the Republic of Ireland (RoI) the Investment Funds Companies and Miscellaneous Provisions Act 2006 provides for, inter alia, the implementation of certain aspects of the EU Transparency Directive (Directive 2004/109/EC). Where entities fall within the scope of the EU Transparency Directive, the half-yearly reporting requirements are set out in Regulation 6(2) of the Transparency (Directive 2004/109/EC) Regulations 2007.

A6.2 FRS 104 includes various references to the requirements of the Disclosure and Transparency Rules (DTRs) of the Financial Conduct Authority as they apply to issuers whose home state is the United Kingdom. The tables below outline the corresponding provisions in the Transparency (Directive 2004/109/EC) Regulations 2007, including subsequent amendments thereto (Transparency Regulations), as they apply to Irish issuers.

A6.3 FRS 104 constitutes the pronouncement on interim reporting for Irish issuers not using EU-adopted IFRS, as provided for in Regulation 8(5)(d)(ii) of the Transparency Regulations.

Summary

Paragraph	DTRs reference	Transparency Regulations reference
xi	Paragraph 4.2.2R	Regulation 6(2)
xii	Paragraphs 4.2.10R and 4.2.10(4)R	Regulations 6(3)(c) and 8(5) (a) to (d)

FRS 104

Paragraph	DTRs reference	Transparency Regulations reference
3A	Paragraph 4.2.10(4)R	Regulations 8(5) (a) to (d)

Appendix I: Glossary

'DTRs'	Equivalent aspects of the EU Transparency Directive are implemented in the Republic of Ireland through the Transparency (Directive 2004/109/EC) Regulations 2007, including subsequent amendments thereto.

Appendix V: Note on UK regulatory requirements

Paragraph	DTRs reference	Transparency Regulations reference
A5.3	Paragraph 4.2.10R	Regulations 6(3)(c) and 8(5)
A5.6	Paragraph 4.2.5R	Regulation 7
A5.9	Paragraphs 4.2.7R and 4.2.8R	Regulations 8(2) and 8(3)

Financial Reporting Council 45

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46 FRS 104 (March 2015)

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1. Refer to the Foreword to Accounting Standards issued in March 2015 for more detail on accounting standards. ↩

2. References to the UK DTRs should also be read as references to the Irish Transparency (Directive 2004/109/EC) Regulations 2007, including any subsequent amendments thereto. ↩

3. Irish issuers should read references to the UK DTRs as references to the Irish Transparency (Directive 2004/109/EC) Regulations 2007, including any subsequent amendments thereto. ↩

4. Where a company is subject to the UK Corporate Governance Code, provision C.1.3 requires its directors to state, in the annual and half-yearly financial statements, whether they consider it appropriate to adopt the going concern basis of accounting and to identify any material uncertainties to the company’s ability to do so for a period of at least twelve months from the date of approval of the financial statements. ↩

5. Where a company is subject to the UK Corporate Governance Code, provision C.1.3 requires its directors to state, in the annual and half-yearly financial statements, whether they consider it appropriate to adopt the going concern basis of accounting and to identify any material uncertainties to the company’s ability to do so for a period of at least twelve months from the date of approval of the financial statements. ↩

6. References to the Disclosure and Transparency Rules applicable in the UK should be read to include references to the Transparency (Directive 2004/109/EC) Regulations 2007, including any subsequent amendments thereto, applicable in the Republic of Ireland. ↩

7. FRS 102 as issued in August 2014 does not prohibit the reversal of impairments. However, as set out in FRED 59 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland - Small entities and other minor amendments issued in February 2015, the FRC proposes to amend FRS 102 in respect of the reversal of goodwill impairment charges. ↩

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