Issued October 1995. Effective for accounting periods ending on or after 23 December 1995.
Financial Reporting Faculty members get full access. Go directly to the electronic versions of the standards and any amendments.
ICAEW members and non-members can view a brief synopsis, amendments and details of current proposals.
'Which version of the standard?' is normally only available to members of the Financial Reporting Faculty.
FRS 100 was issued in November 2012. The standard establishes rules on how to select the appropriate accounting framework for a particular entity. Depending on factors such as size and whether they are listed, UK entities will apply one of:
The new UK GAAP is effective for periods beginning on or after 1 January 2015, with earlier adoption permitted.
This factsheet provides further detail on the 2010 Improvements to FRS.
This page was last updated 4 December 2012