FRS 104: Difference between revisions

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imported>Doug Williamson
(Create the page. Source: Financial Reporting Council website accessed 26 July 2015.)
 
imported>Doug Williamson
(Added additional information about intent of Reporting Standard and effective date.)
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Financial Reporting Standard 104, 'Interim Financial Reporting'.
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.
Effect for periods beginning on or after 1 January 2015.





Revision as of 09:35, 11 August 2015

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.


Effect for periods beginning on or after 1 January 2015.


See also