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FRC issues revised versions of FRS 101 and FRS 102

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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.