FRC issues revised Application Guidance to FRS 100
News types: Codes and Standards Announcements, Company Specific, Consultation Announcement, Corporate Reports, Feedback Statement, Guidance, Policies and Responsibilities, Publications
Published: 18 November 2022
The revised guidance is based on current legal requirements and is effective immediately.
The FRC has also issued a revised edition of FRS 100 Application of Financial Reporting Requirements . This revised edition incorporates the revised Application Guidance and other amendments made since the previous edition was issued in 2018, as well as changes in Irish company law.