FRS 104: Difference between revisions
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== External Link == | |||
*[https://www.iasplus.com/en-gb/standards/uk-gaap/frs-104 FRS104 - UK Accounting Plus] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 16:13, 3 March 2022
UK and Irish accounting.
Financial Reporting Standard 104, 'Interim Financial Reporting'.
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.
See also
