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123 results found.
Selected Topics
Standards, Codes & Guidance
Accounting Standards Projects
Learn about our ongoing Accounting Standards projects.
25 September 2023
Audit and Ethical Guidance
The FRC has published a range of guidance materials, including Practice Notes, Bulletins and Staff Guidance Notes.
24 September 2023
UK Accounting Standards
The FRC develop and maintain UK and Irish accounting standards by developing and issuing accounting standards and undertaking outreach with stakeholders.
18 September 2023
FRS 105 The Financial Reporting Standard applicable to the Micro‑entities Regime
FRS 105 is intended for use in the preparation of the financial statements of companies that qualify for the micro-entities regime.
Standard
27 March 2024
FRS 101 Reduced Disclosure Framework
FRS 101 sets out a reduced disclosure framework which addresses the financial reporting requirements and disclosure exemptions for the individual financial statements of subsidiaries and ultimate parents.
Standard
27 March 2024
FRS 103 Insurance Contracts
FRS 103 consolidates existing financial reporting requirements and guidance for insurance contracts.
Standard
27 March 2024
FRS 100 Application of Financial Reporting Requirements
FRS 100 sets out the financial reporting requirements for UK and Republic of Ireland entities.
Standard
27 March 2024
FRS 104 Interim Financial Reporting
FRS 104 is intended for use in the preparation of interim reports by entities that apply FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland when preparing their annual financial statements.
Standard
27 March 2024
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
This FRS is a single financial reporting standard that applies to the financial statements of entities that are not applying adopted IFRS, FRS 101 or FRS 105.
Standard
27 March 2024
ISA (UK) 800
Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
Standard
25 September 2023
ISA (UK) 805
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Standard
25 September 2023
ISA (UK) 720
The Auditor’s Responsibilities Relating to Other Information
Standard
25 September 2023
ISA (UK) 705
Modifications to the Opinion in the Independent Auditor’s Report
Standard
25 September 2023
ISA (UK) 706
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
Standard
25 September 2023
ISA (UK) 710
Comparative Information – Corresponding Figures and Comparative Financial Statements
Standard
25 September 2023
ISA (UK) 701
Communicating Key Audit Matters in the Independent Auditor’s Report
Standard
25 September 2023
ISA (UK) 700
Forming an Opinion and Reporting on Financial Statements
Standard
25 September 2023
ISA (UK) 620
Using the Work of an Auditor’s Expert
Standard
25 September 2023
ISA (UK) 580
Written Representations
Standard
25 September 2023
ISA (UK) 600
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
Standard
25 September 2023
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