Financial Reporting Standard

Financial reporting - UK.

(FRS).

A mandatory statement of accounting practice for the UK, issued by the Codes and Standards Committee of the Financial Reporting Council.

The former Financial Reporting Standards 1-30 have been withdrawn and replaced by FRS 100-105.

See also

• Accounting standards
• Financial reporting
• FRED
• FRS 100
• FRS 101
• FRS 102
• FRS 103
• FRS 104
• FRS 105
• International Accounting Standards (IAS)
• International Financial Reporting Standards (IFRS)
• Statement of Standard Accounting Practice (SSAP)