FRS 104 and Finance & Treasury Association: Difference between pages

Revision as of 09:02, 4 November 2017

Australia

(FTA).

The FTA represents corporate treasurers and financial risk management professionals in Australia.

The FTA's head office is in Melbourne.

@@ Line 1: / Line 1: @@
-''UK and Irish accounting.''
+''Australia''
-Financial Reporting Standard 104, 'Interim Financial Reporting'.
+(FTA).
-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.
+The FTA represents corporate treasurers and financial risk management professionals in Australia.
+The FTA's head office is in Melbourne.
-Effective for periods beginning on or after 1 January 2015.
 ==See also==
-* [[FRS 100]]
+* [[Association of Corporate Treasurers]]
-* [[FRS 101]]
-* [[FRS 102]]
-* [[FRS 103]]
-* [[FRS 105]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Treasury_operations_infrastructure]]
-[[Category:Compliance_and_audit]]