Need to know — Amendments to FRS 102 - Periodic review 2024
Published on:
22 May, 2024
This Need to know outlines the amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and to other UK financial reporting standards, published by the Financial Reporting Council (FRC) in March 2024 as part of its periodic review of the UK financial reporting framework.
Related Topics
- Periodic review of FRS 102
- FRED 82 ‘Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review
- FRED 84 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Supplier Finance arrangements'
- IFRS 17 — Insurance Contracts
- IAS 39 — Financial Instruments: Recognition and Measurement
- IFRS 9 — Financial Instruments
- FRS 101
- FRS 104
- FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime
- FRS100
- FRS103
- FRS 102
- UK GAAP
- IFRS 13 — Fair Value Measurement
- IFRS 15 — Revenue from Contracts with Customers
- IFRS 16 — Leases