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New UK GAAP

A new financial reporting framework in the UK is effective from 1 January 2015. Find books, articles and online resources covering each new Financial Reporting Standard.

We have separate guides to old UK GAAP and SORPs and accounting by industry.

FRS 100

FRS 100 sets out overall financial reporting requirements.

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FRS 100

The accounting standard FRS 100 sets out overall financial reporting requirements.

FRS 101

FRS 101 sets out rules applying to subsidiaries and ultimate parents.

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FRS 101

The accounting standard FRS 101 sets out rules applying to individual financial statements of subsidiaries and ultimate parents.

FRS 102

FRS 102 gives accounting and reporting requirements for unlisted entities.

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FRS 102

The accounting standard FRS 102 sets out accounting and reporting requirements for unlisted entities. On this page you can access a range of articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.

FRS 102 topics

Explore FRS 102 in more detail and find guidance on specific topics.

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FRS 102 topics

Explore FRS 102 in more detail and find guidance on specific new UK GAAP topics.

FRS 103

FRS 103 consolidates existing reporting requirements and guidance for insurance contracts.

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FRS 103

The accounting standard FRS 103 consolidates existing reporting requirements and guidance for insurance contracts.

FRS 104

FRS 104 sets out interim reporting requirements.

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FRS 104

The standard FRS 104 sets out interim reporting requirements and replaces the ASB's Half-yearly Financial Reports.

FRS 105

FRS 105 sets out requirements for micro-entities.

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FRS 105

The accounting standard FRS 105 sets out the accounting requirements for companies which qualify for the micro-entities regime.

Model accounts

Model accounts and disclosure checklists for new UK GAAP.

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