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	Inventories
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	Leases
Section 21	Provisions and contingencies
Section 22	Liabilities and equity
Section 23	Revenue
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	Hyperinflation
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