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Foreword to Accounting Standards Overview of the financial reporting framework FRS 100 Application of Financial Reporting Requirements FRS 101 Reduced Disclosure Framework: Disclosure exemptions from adopted IFRS for qualifying entities FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland FRC FRS 102 – Editorial amendments and clarification statements FRS 103 Insurance Contracts: Consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance contracts FRS 104 Interim Financial Reporting FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime Amendments and Impact AssessmentsStatements of Recommended Practice (SORPs)FRS 102 FactsheetsStaff Education Notes
Foreword to Accounting Standards Overview of the financial reporting framework FRS 100 Application of Financial Reporting Requirements FRS 101 Reduced Disclosure Framework: Disclosure exemptions from adopted IFRS for qualifying entities FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland FRC FRS 102 – Editorial amendments and clarification statements FRS 103 Insurance Contracts: Consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance contracts FRS 104 Interim Financial Reporting FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime Amendments and Impact AssessmentsStatements of Recommended Practice (SORPs)FRS 102 FactsheetsStaff Education Notes