FRS 104 and Non-Executive Director: Difference between pages

Revision as of 01:46, 27 May 2021

(NED).

A member of a board of directors who does not form part of the executive management team.

@@ Line 1: / Line 1: @@
-''UK and Irish accounting.''
+(NED).
-Financial Reporting Standard 104, 'Interim Financial Reporting'.
+A member of a board of directors who does not form part of the executive management team.
-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 ==
-==See also==
+* [[Board of directors]]
-* [[FRS 100]]
+* [[Corporate governance]]
-* [[FRS 101]]
+* [[INED]]
-* [[FRS 102]]
+* [[Senior independent director]]
-* [[FRS 103]]
-* [[FRS 105]]
 [[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]
 [[Category:Compliance_and_audit]]
+[[Category:Identify_and_assess_risks]]
+[[Category:Manage_risks]]
+[[Category:Risk_frameworks]]
+[[Category:Risk_reporting]]