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FRS 104 Interim Financial Reporting

Which version of the standard?

Guidance on the effective version of FRS 104 for different annual periods along with notes on amendments and early adoption are available exclusively to Financial Reporting Faculty members – log in or find out how to join the faculty.

For annual periods from 1 January 2019

For annual periods before 1 January 2019

See the FRC's website for a full list of standards in issue and earlier publications, including previous versions of FRS 104, amendments and guidance.

Who is eligible?

Our FRS 104 summary and timeline tells you who may apply the standard – alongside a synopsis, any current proposals and a timeline of FRC updates relating to the standard.

ICAEW guides and support

Helpsheets and factsheets

The UK financial reporting regime 🔒
Financial Reporting Faculty, January 2017
This factsheet provides an overview of the UK financial reporting regime that came into effect on 1 January 2015, with further changes for small and micro-entities for 2016.

Annual factsheets

These exclusive factsheets, produced annually by the Financial Reporting Faculty for its members, highlight all new and modified requirements for preparers of UK GAAP accounts. Each annual edition focuses primarily on new requirements with mandatory application for preparers with periods beginning on or after 1 January of that year.

2019 UK GAAP Accounts 🔒
Financial Reporting Faculty, June 2019

2018 UK GAAP Accounts 🔒
Financial Reporting Faculty, June 2018

2017 UK GAAP Accounts 🔒
Financial Reporting Faculty, June 2017


Access to eBooks is only available to ICAEW members and ACA students – please log in to view these titles.

FRS 104 – Interim financial reporting 🔒
EY, UK GAAP 2019: Application of FRS 100–104 in the UK (2019)
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter covers the form and content of interim financial reports under FRS 104, disclosures in condensed financial statements, materiality, recognition and measurement with examples, use of estimates, and first-time presentation.

Interim financial reporting 🔒
Steve Collings, UK GAAP financial statement disclosures manual (2016)
A practical manual for preparing new UK GAAP-compliant disclosures. This chapter discusses the form and content of interim reports, significant transactions and events, disclosure requirements, recognition and measurement, estimates, and restarting previous interim periods.

If you have any difficulties using these eBooks, please see our Help and support advice or contact library@icaew.com.

Example accounts

Model accounts and disclosure checklists for new UK GAAP
The ICAEW Library can provide model accounts and disclosure checklists for FRS 101, FRS 102, FRS 102 Section 1A, FRS 103 and FRS 105. The examples and checklists cover a broad range of entities, including small companies, charities, groups, LLPs and micro-companies.

Further reading

Manuals and handbooks

The ICAEW Library stocks the latest UK GAAP handbooks and manuals. You can browse all our books on FRS 104 or request any of the following popular titles by contacting us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com

Manual of accounting: UK GAAP
PwC, Lexis Nexis, 2019
Practical guide with worked examples explaining the requirements of FRS 100, FRS 101, FRS 102, FRS 103, FRS 104 and FRS 105. This edition has been updated for changes from the triennial review issued in December 2017.

Find out more about how you can borrow books from the ICAEW Library or get articles and documents sent to you by email, post or fax.

Ask ICAEW Technical Advisory Service

Get an opinion from the experts. Our experienced technical advisors can help you with your UK GAAP questions and offer practical advice. Call the advisory helpline on +44 (0)1908 248 250.

Find out more about the Technical and ethics advisory helpline, including our opening hours.

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