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FRS 28: Corresponding amounts

Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 28 collated by ICAEW Library & Information Service.

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. It was issued by the Accounting Standards Board in October 2005 and subsequently amended in June 2009.

This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics relating to corresponding amounts are covered by Section 3 of FRS 102 under new UK GAAP.

How can I get a copy of this standard?

Consolidated standard

There is no free consolidated version of FRS 28 available online.

However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. Contact us by phone on +44 (0)20 7920 8620 or by email at library@icaew.com for more information.

Unconsolidated standard and amendments as first issued

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.

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


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

ICAEW guidance and support

Corporate 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

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

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