FRS 102 and Financial Assistance Scheme: Difference between pages

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''UK and Irish accounting.''
(FAS).  


Financial Reporting Standard 102, 'The financial reporting standard applicable in the UK and Republic of Ireland', applies to larger unlisted companies and to certain other reporting entities.
''Pensions''.


FRS 102 applies to reporting periods starting on or after 1 January 2015.
A limited compensation scheme set up by the UK Government to support benefits payable by pension schemes winding up between 1997 and 2005 and unable to pay benefits in full.  


 
== See also ==
FRS 102 - in conjunction with FRS 100, FRS 101 and FRS 103 - is designed to:
* [[Pension Protection Fund]]
 
# Implement an international-based financial accounting framework for all relevant UK and Irish reporting entities and users.
# Use the same accounting language regardless of the size of the reporting entity.
# Retain a proportionate approach to disclosure in order to meet users’ information needs, without imposing undue reporting burdens.
 
 
==See also==
* [[FRS 100]]
* [[FRS 101]]
* [[FRS 103]]
* [[UK GAAP]]
 
 
== Other links ==
[http://www.treasurers.org/node/9519 Filling the GAAP, Stanislav Varkalov, The Treasurer, November 2013]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 09:02, 14 April 2014

(FAS).

Pensions.

A limited compensation scheme set up by the UK Government to support benefits payable by pension schemes winding up between 1997 and 2005 and unable to pay benefits in full.

See also

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