FRS 104 and Report card: Difference between pages

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''UK and Irish accounting.''
A quantitative ranking of a financial institution’s level of service and customer responsiveness.
The use of report cards is widely applied to measure financial institutions’ service levels.


Financial Reporting Standard 104, 'Interim Financial Reporting'.
== See also ==
* [[Key performance indicator ]]
* [[Service level agreement]]


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.
Effective for periods beginning on or after 1 January 2015.
==See also==
* [[FRS 100]]
* [[FRS 101]]
* [[FRS 102]]
* [[FRS 103]]
* [[FRS 105]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 14:20, 23 October 2012

A quantitative ranking of a financial institution’s level of service and customer responsiveness. The use of report cards is widely applied to measure financial institutions’ service levels.

See also


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