FRS 104 and Recognised stock exchange: Difference between pages

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imported>Doug Williamson
(Added additional information about intent of Reporting Standard and effective date.)
 
imported>Doug Williamson
(Update links.)
 
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''UK and Irish accounting.''
(RSE).


Financial Reporting Standard 104, 'Interim Financial Reporting'.
1. ''UK tax.''


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.
A stock exchange recognised by HM Revenue & Customs for the purposes of identifying securities as either 'listed' or 'not listed' for the purposes of UK tax legislation, and therefore potentially eligble for more favourable tax treatment.




Effect for periods beginning on or after 1 January 2015.
2.


Similar designations in other jurisdictions.


==See also==
 
* [[FRS 100]]
== See also ==
* [[FRS 101]]
* [[Equity market]]
* [[FRS 102]]
* [[His Majesty's Revenue & Customs]]  (HM Revenue & Customs - HMRC)
* [[FRS 103]]
*[[Internal Revenue Service]]  (IRS)
* [[FRS 105]]
* [[Jurisdiction]]
* [[Listing]]
* [[New York Stock Exchange]]
* [[Recognised investment exchange]]
* [[Regulatory News Service]]
* [[Security]]
* [[Stock]]
* [[Stock exchange]]
 
 
==External link==
[https://www.gov.uk/government/publications/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007-v3 UK HM Revenue & Customs - Designated recognised stock exchanges]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Financial_products_and_markets]]

Latest revision as of 15:30, 28 September 2022

(RSE).

1. UK tax.

A stock exchange recognised by HM Revenue & Customs for the purposes of identifying securities as either 'listed' or 'not listed' for the purposes of UK tax legislation, and therefore potentially eligble for more favourable tax treatment.


2.

Similar designations in other jurisdictions.


See also


External link

UK HM Revenue & Customs - Designated recognised stock exchanges

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