FRS 104: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link to IAS Plus) |
imported>Doug Williamson (Add link to IAS Plus) |
||
| Line 15: | Line 15: | ||
== External Link == | == External Link == | ||
*[https://www.iasplus.com/en-gb/standards/uk-gaap/ | *[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
