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| Financial Reporting Standard 102 - "The financial reporting standard applicable in the UK and Republic of Ireland" - applies to larger unlisted companies and to other reporting entities with effect from 2015.
| | Also known as Fair value. |
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| FRS 102 - in conjunction with FRS 100 and FRS 101 - is designed to:
| | == See also == |
| | * [[Fair value]] |
| | * [[Market value]] |
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| # Implement an international-based financial accounting framework for all relevant UK and Irish reporting entities and users.
| | [[Category:Corporate_finance]] |
| # Use the same accounting language regardless of the size of the reporting entity.
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| # Retain a proportionate approach to disclosure in order to meet users’ information needs, without imposing undue reporting burdens.
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| All other UK GAAP is withdrawn and replaced with effect from 2015.
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| ==See also==
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| * [[FRS 100]]
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| * [[FRS 101]]
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| * [[UK GAAP]]
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| == Other links ==
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| [http://www.treasurers.org/node/9519 Filling the GAAP, Stanislav Varkalov, The Treasurer, November 2013]
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| [[Category:Accounting,_tax_and_regulation]] | |
Revision as of 07:45, 25 August 2019
Also known as Fair value.
See also
