FRS 101 and Feasible set: Difference between pages

Revision as of 20:47, 30 June 2022

Portfolio analysis.

The feasible set comprises all the possible investment portfolios which can be constructed from the available universe of individual investments.

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-''UK and Irish accounting.''
+''Portfolio analysis''.
-Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.
+The feasible set comprises all the possible investment portfolios which can be constructed from the available universe of individual investments.
-FRS 101 applies to companies which are members of larger public groups.
+== See also ==
+* [[Efficient frontier]]
-FRS 101 sets out reduced disclosure requirements (within the framework of IFRS) for 'qualifying entities'.
+[[Category:The_business_context]]
-Qualifying entities for this purpose are members of groups where:
-(i) The parent of the group prepares publicly available consolidated ﬁnancial statements; and <br>
-(ii) The qualifying entity is included in the consolidation prepared by the parent company.
-==See also==
-* [[FRS 100]]
-* [[FRS 102]]
-* [[FRS 103]]
-* [[IFRS]]
-[[Category:Accounting,_tax_and_regulation]]