FRC

What is happening at the FRC? This landing page includes links to the FRC standards, other publications and FRC developments.

UK GAAP standards

01 October 2023

FRS 101 – Reduced Disclosure Framework: Disclosure exemptions from adopted IFRS for qualifying entities

FRS 101 Reduced Disclosure Framework was issued by the Accounting Standards Board in November 2012. Since then, FRS 101 has been amended by the following documents: FRS 103 Insurance Contracts (issued March 2014) (effective for accounting periods end

UK FRC FRS 101

Info

01 October 2023

FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland is an accounting standard. It is issued by the Financial Reporting Council in respect of its application in the United Kingdom and promulgated by the Institute of C

UK FRC FRS 102

Info

31 January 2022

FRS 103 – Insurance Contracts: Consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance contracts

FRS 103 Insurance Contracts was issued by the FRC in March 2014. Since then, FRS 103 has been amended by the following documents: Amendments to FRS 103 Insurance Contracts Solvency II (issued May 2016). Amendments to FRS 102 The Financial Reporting S

UK FRC FRS 103

Info

31 January 2022

FRS 104 – Interim Financial Reporting

FRS 104 is issued by the Financial Reporting Council (FRC). It is the FRC's pronouncement on interim reporting that UK and Irish issuers not using EU-adopted IFRS may apply under the Disclosure and Transparency Rules and the Transparency (Directive 2

UK FRC FRS 104

Info

UK GAAP standards

01 October 2023

FRS 101 – Reduced Disclosure Framework: Disclosure exemptions from adopted IFRS for qualifying entities

FRS 101 Reduced Disclosure Framework was issued by the Accounting Standards Board in November 2012. Since then, FRS 101 has been amended by the following documents: FRS 103 Insurance Contracts (issued March 2014) (effective for accounting periods end

In summary...

More Less

UK FRC FRS 101

01 October 2023

FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland is an accounting standard. It is issued by the Financial Reporting Council in respect of its application in the United Kingdom and promulgated by the Institute of C

In summary...

More Less

UK FRC FRS 102

31 January 2022

FRS 103 – Insurance Contracts: Consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance contracts

FRS 103 Insurance Contracts was issued by the FRC in March 2014. Since then, FRS 103 has been amended by the following documents: Amendments to FRS 103 Insurance Contracts Solvency II (issued May 2016). Amendments to FRS 102 The Financial Reporting S

In summary...

More Less

UK FRC FRS 103

31 January 2022

FRS 104 – Interim Financial Reporting

FRS 104 is issued by the Financial Reporting Council (FRC). It is the FRC's pronouncement on interim reporting that UK and Irish issuers not using EU-adopted IFRS may apply under the Disclosure and Transparency Rules and the Transparency (Directive 2

In summary...

More Less

UK FRC FRS 104

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Helpful links

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SME Contact

Peter Hogarth

Peter Hogarth

Partner

PwC

Email

Peter Hogarth

Partner
PwC

Partner

078917806372

Manoj Mahanama

Manoj Mahanama

Manager

PwC

Email

Manoj Mahanama

Manager
PwC

Manager

07483 391047

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