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FRS 28: Corresponding amounts

The accounting standard FRS 28 set out the requirements for disclosing corresponding amounts (also known as comparative figures or comparative information) for items shown in primary financial statements and notes. Topics relating to corresponding amounts are covered by Section 3 of FRS 102 under new UK GAAP.

New UK GAAP

This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.

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Full-text standard

Financial Reporting Standard 28: Corresponding Amounts
This is the full text of the original standard as issued by the Accounting Standards Board in October 2005. It does not include the amendments made in June 2009.

A consolidated version of the standard which includes these amendments is available from the Library. Please contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com for more information.

Amendments

Amendments to FRS 2, FRS 6 and FRS 28: Legal Changes
Amendment issued by the ASB in June 2009.

Summaries

FRS 28 ‘Corresponding Amounts’
Summary published by the Financial Reporting Council.

ICAEW guidance and support

Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.

FRC news

ASB issues Amendments to Financial Reporting Standard for Companies Act Changes
Press notice issued by the ASB on 18 June 2009.

ASB Publishes FRS 28 ‘Corresponding Amounts’
Press notice issued by the ASB on 10 October 2005.

Online articles

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