FRS 104 Interim Financial Reporting
FRS 104 provides guidance on the preparation of interim financial reports. It is based on IAS 34.
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 Corporate Reporting Faculty members – log in or find out how to join the faculty.
Current standard in issue
- FRS 104 Interim Financial Reporting (January 2022)
Amendments applicable from 1 January 2021
- Amendments to FRS 104 Interim Financial Reporting - Going concern (October 2020)
- Amendments to UK and Republic of Ireland accounting standards - UK exit from the European Union (December 2020)
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.
Summary and timeline
Our FRS 104 summary and timeline tells you who is eligible 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
Corporate Reporting Faculty, April 2023
This factsheet provides an overview of the UK accounting framework, which accounting standards are applicable, and the options that are available to different types of entity.
Annual factsheets
These exclusive factsheets, produced annually by the Corporate 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.
2023 UK GAAP Accounts
Corporate Reporting Faculty, August 2023
2022 UK GAAP Accounts
Corporate Reporting Faculty, updated August 2023
2021 UK GAAP Accounts
Corporate Reporting Faculty, updated August 2022
2020 UK GAAP Accounts
Corporate Reporting Faculty, updated August 2021
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.
The Companies Act 2006 and UK Generally Accepted Accounting Practice
Steve Collings, Bloomsbury Professional (2023)
A chapter introducing the structure of UK GAAP - part of a one-stop-shop guide by Steve Collings on all aspects of UK auditing standards and new UK GAAP accounting standards. The chapter includes a section on FRS 104.
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eBooks
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.
If you have any difficulties using these eBooks, please see our Help and support advice or contact library@icaew.com.
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.
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