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

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

Chartered Accountants

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The full text of FRS 102, as updated in September 2015.

First issued by the Financial Reporting Council in March 2013, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland replaced all existing SSAPs and FRSs and marked a major change in financial reporting for Ireland and the United Kingdom.

The 'new GAAP', it requires most non-listed companies to abandon national accounting rules and replace them with a single new standard. FRS 102 is of relevance for all those concerned with the preparation, audit and use of financial statements of non-listed companies.

Additional Information

Author Chartered Accountants
Publisher Chartered Accountants Ireland
Publication date 1 Nov 2015
Format Paperback
ISBN/EAN 9781910374450

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