FRS 102 and FRS 103: Difference between pages
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (NEW ENTRY - Creating new FRS. Source: https://www.frc.org.uk/Our-Work/Codes-Standards/Accounting-and-Reporting-Policy/Accounting-Standards-and-Statements-issued-by-the/Standards-in-Issue.aspx and http://www.icaew.com/en/library/subject-gateways/acco) |
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''UK | ''UK accounting.'' | ||
Financial Reporting Standard | Financial Reporting Standard 103 Insurance Contracts concerns the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance. | ||
This standard is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding insurance contracts that the entity issues and reinsurance contracts that the entity hold. | |||
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* [[FRS 100]] | * [[FRS 100]] | ||
* [[FRS 101]] | * [[FRS 101]] | ||
* [[FRS | * [[FRS 102]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 15:00, 17 January 2015
UK accounting.
Financial Reporting Standard 103 Insurance Contracts concerns the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance.
This standard is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding insurance contracts that the entity issues and reinsurance contracts that the entity hold.
