FRS 102 “The Financial Reporting Standard Applicable in the UK and Republic of Ireland”(link to FRC website) is a single coherent financial reporting standard, based on the IFRS for SMEs but with substantial changes, for use by UK and Irish entities (other than those that are required to...
FRS 102. We have also prepared a ‘FRS 102 - Initial checklist’ to help you quickly identify areas that may affect you on transition to FRS 102. Area Changes Primary statements These may be renamed in line with the titles used under EU IFRS: 1. Profit and loss account changes to ...
Additions to IFRSs are clearly identified and would be made in a manner that preserves the format and structure of the IFRSs.If a new paragraph is added, that paragraph would be labelled with the preceding paragraph number followed by a capitalised alphabet and the word "added" is included ...
IFRS16: 据估计，采用国际财务报告准则(IFRS)或美国通用会计准则(US AAP)的上市公司，有近3.3万亿的...