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ASB issues Improvements to Financial Reporting Standards 2010

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12 Nov 2010

The UK Accounting Standards Board (ASB) has published a Financial Reporting Standard (FRS) 'Improvements to Financial Reporting Standards 2010'.

The ASB is publishing this FRS so as to maintain the existing levels of convergence between UK and International Financial Reporting Standards (IFRS), which will assist groups in preparing consistent financial statements where their consolidated and subsidiary financial statements are prepared in accordance with IFRS and FRS respectively. The FRS includes amendments to SSAP 25 'Segmental Reporting', FRS 8 'Related Party Disclosures' and FRS 29 (IFRS 7) 'Financial Instruments: Disclosures'.

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