Updates to FRS 100, FRS 101 and FRS 102 have been published. In addition to minor typographical and presentational corrections, each has been updated as follows: Updates from FRS 100 issued in November 2012 include:
Updates from FRS 101 issued in August 2014 include amendments to FRS 101 Reduced Disclosure Framework – 2014/15 cycle and other minor amendments issued in July 2015. Updates from FRS 102 issued in August 2014 include:
For more information visited the dedicated UK GAAP pages on ACCA’s technical advisory webpages.
New to membership?Other ACCA qualificationsPrint all articlesSubscribeArchive
AB digital editionsACCA BlogsACCA websiteACCA Careers