FRS 104: Difference between revisions
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Effective for periods beginning on or after 1 January 2015. | |||
Revision as of 14:13, 21 March 2018
UK and Irish accounting.
Financial Reporting Standard 104, 'Interim Financial Reporting'.
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.
Effective for periods beginning on or after 1 January 2015.
