FRS 104

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

• FRS 100
• FRS 101
• FRS 102
• FRS 103
• FRS 105

External Link

• FRS104 - UK Accounting Plus