FRS 28 Corresponding Amounts
Issued October 2005. Effective 1 January 2005.
FRS 28 has been superseded by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland for accounting periods beginning on or after 1 January 2015. For more information visit:
Synopsis
FRS 28 sets out the requirements for the disclosure of corresponding amounts for items in the primary financial statements and the notes to the financial statements.
Last updated 21 June 2015