The Financial Reporting Council has issued revised accounting standards following the triennial review
Following the triennial review, the Financial Reporting Council has issued revised accounting standards:
- Foreword to Accounting Standards
- FRS 100, Application of Financial Reporting Requirements
- FRS 101, Reduced Disclosure Framework
- FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland
- FRS 103, Insurance Contracts
- Implementation Guidance to accompany FRS 103, Insurance Contracts
- FRS 104, Interim Financial Reporting
- FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime
You can also see the changes that have been introduced.
Factsheets for medium and small companies are also available.
