The requirements relating to specific topics are set out as sections within FRS 102. However, individual sections of the standard should not be looked at in isolation as other parts may be relevant.
FRS 102 is regularly updated and amended by the Financial Reporting Council (FRC). For the full text of FRS 102, guidance on which version of the standard to apply and notes on recent amendments, see our main FRS 102 page.
ICAEW factsheets and guides
The Corporate Reporting Faculty's annual UK GAAP factsheets provide a more detailed discussion of recent UK GAAP amendments.
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Related party disclosures under FRS 102
Helpsheet explaining FRS 102 related party disclosures, defining related parties and key management personnel, outlining required disclosures for transactions and compensation, and highlighting common judgement areas and exemptions.
ICAEW articles and features
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A closer look at the changes to UK GAAP affecting small entities
Small entities reporting under Section 1A of FRS 102 face several new requirements following the Periodic Review 2024 amendments. Beyond the accounting changes for revenue and leases, we take a closer look at the revised disclosure requirements.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
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Related party disclosures
A chapter providing practical guidance on related party disclosures for financial statements under UK GAAP.
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Related parties
A chapter on related party disclosure requirements within the small companies' financial reporting framework and the micro-entities legislation, written by a specialist on small company reporting issues.
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Related parties
Chapter on related parties in a guide to all aspects of UK auditing standards and UK GAAP accounting standards.
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Related parties
A full chapter on related parties in this accessible introduction to the accounting rules relevant to tax computations in the UK.
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Related party disclosures
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 33 and IFRS, and covers the definition of a related party, and disclosures of related party transactions, balances and relationships.