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| ''UK and Irish accounting.''
| | Repeated transfers in which the debit and credit parties and transaction description remain the same and only the amount and date of the transfer changes. |
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| Financial Reporting Standard 104, 'Interim Financial Reporting'.
| | Also referred to as a template payment. |
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| FRS 104, in itself, does not require an entity to prepare interim financial reports. It is intended for use by entities that prepare annual financial statements in accordance with FRS 102 but can also be applied by entities that prepare annual financial statements in accordance with FRS 101.
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| Effective for periods beginning on or after 1 January 2015.
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| ==See also== | | ==See also== |
| * [[FRS 100]] | | *[[Credit]] |
| * [[FRS 101]] | | *[[Debit]] |
| * [[FRS 102]] | | *[[Transfer]] |
| * [[FRS 103]]
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| * [[FRS 105]]
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Revision as of 15:12, 28 March 2016
Repeated transfers in which the debit and credit parties and transaction description remain the same and only the amount and date of the transfer changes.
Also referred to as a template payment.
See also
