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FRS 102 topics

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

FRS 102 Topic
Section 1 Scope
Section 1A Small entities
Section 2 Concepts and pervasive principles
Section 3 Financial statement presentation
Section 4 Statement of financial position
Section 5 Statement of comprehensive income and income statement
Section 6 Statement of changes in equity and statement of income and retained earnings
Section 7 Statement of cash flows
Section 8 Notes to the financial statements
Section 9 Consolidated and separate financial statements
Section 10 Accounting policies, estimates and errors
Section 11 Basic financial instruments
Section 12 Other financial instruments issues
Section 13 Inventories
Section 14 Investments in associates
Section 15 Investments in joint ventures
Section 16 Investment property
Section 17 Property, plant and equipment
Section 18 Intangible assets other than goodwill
Section 19 Business combinations and goodwill
Section 20 Leases
Section 21 Provisions and contingencies
Section 22 Liabilities and equity
Section 23 Revenue
Section 24 Government grants
Section 25 Borrowing costs
Section 26 Share-based payment
Section 27 Impairment of assets
Section 28 Employee benefits
Section 29 Income tax
Section 30 Foreign currency translation
Section 31 Hyperinflation
Section 32 Events after the end of the reporting period
Section 33 Related party disclosures
Section 34 Specialised activities
Section 35 Transition to FRS 102