ICAEW.com works better with JavaScript enabled.

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


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


Section 21

Provisions and contingencies

Section 22

Liabilities and equity

Section 23


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


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