FRS 100 and Climate Investment Funds: Difference between pages

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''UK and Irish accounting.''
''Sustainability - climate change - development - investment - loan markets.''


Financial Reporting Standard 100, which deals with the application of Financial Reporting Requirements for companies and other reporting entities in the UK and the Republic of Ireland.
(CIF).


The Climate Investment Funds was established in 2008 to finance pilot projects in developing countries.


FRS 100 sets out overall financial reporting requirements.
It consists of two funds: the Clean Technology Fund and the Strategic Climate Fund.


It gives many entities a choice of detailed accounting requirements depending on factors such as:


(i) Their size. <br>
== See also ==
(ii) Whether or not they are part of a publicly listed group.
* [[Big Society Capital]]
* [[Blended finance]]
* [[Capital]]
* [[Catalytic capital]]
* [[Clean Technology Fund]]
* [[Climate change]]
* [[Concessional capital]]
* [[Concessional finance]]
* [[Concessionary]]
* [[Development]]
* [[Development bank]]
* [[ESG investment]]
* [[Green Bond Principles]]
* [[Investment]]
* [[Investor]]
* [[Loan ]]
* [[Return]]
* [[Risk-adjusted return]]
* [[Risk tolerance]]
* [[Social Bond Principles]]
* [[Social impact bond]]
* [[Social inclusion bond]]
* [[Social investment]]
* [[Social loan]]
* [[Social Loan Principles]]
* [[Social project]]
* [[Strategic Climate Fund]]
* [[Sustainability]]
* [[Sustainability bond]]
* [[Sustainability Bond Guidelines]]
* [[World Bank]]




FRS 100 does not require any entities to apply international accounting standards that were not already required to do so.
==External link==
 
 
FRS 100 - in conjunction with FRS 101, FRS 102, FRS 103, FRS 104 and FRS 105 - is designed to:


#Implement an international-based financial accounting framework for all relevant UK and Irish reporting entities.
*[https://www.cif.org/ The Climate Investment Funds - about us]
#Use consistent accounting language, regardless of the size of the reporting entity.
#Retain a proportionate approach to disclosure: to meet users’ information needs, without imposing excessive reporting burdens.


[[Category:Financial_products_and_markets]]
[[Category:The_business_context]]


==See also==
[[Category:Financial_products_and_markets]]
* [[Financial reporting]]
[[Category:The_business_context]]
* [[FRS 101]]
* [[FRS 102]]
* [[FRS 103]]
* [[FRS 104]]
* [[FRS 105]]
* [[International Financial Reporting Standards]]  (IFRS)
* [[Reporting entity]]
* [[US GAAP]]
 
 
==External link==
* [https://www.iasplus.com/en-gb/standards/uk-gaap/frs100 FRS 100 - UK Accounting Plus]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 12:22, 2 December 2023