This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

FRC issues revised versions of FRS 101 and FRS 102

  • FRC Image

22 Aug 2014

The FRC has today issued revised editions of FRS 101 and FRS 102, incorporating recently published amendments.

The amended version of FRS 101 Reduced Disclosure Framework incorporates amendments set out in:

The amended version of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland incorporates:

The revised versions of the standards can be accessed on the FRC website.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.