FRS 104 and FS: Difference between pages

Latest revision as of 16:01, 17 January 2019

1.

Financial statements.

2.

Financial services.

@@ Line 1: / Line 1: @@
-''UK and Irish accounting.''
+.
-Financial Reporting Standard 104, 'Interim Financial Reporting'.
+Financial statements.
-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==
+Financial services.
-* [[FRS 100]]
-* [[FRS 101]]
-* [[FRS 102]]
-* [[FRS 103]]
-* [[FRS 105]]
-== External Link ==
+== See also ==
-*[https://www.iasplus.com/en-gb/standards/uk-gaap/frs104 FRS104 - UK Accounting Plus]
+*[[Bank]]
+*[[Financial Services Authority]]
+*[[Financial statements]]
 [[Category:Accounting,_tax_and_regulation]]
-[[Category:Compliance_and_audit]]
+[[Category:The_business_context]]