The Financial Reporting Council (FRC) has released January 2022 issues of UK and Ireland accounting standards. These revised editions include the amendments made to accounting standards and Irish company law since the previous edition which was issued in March 2018 and provides a single, up to date reference point for each standard.
The following standards and associated material have been revised and can be accessed below.
The FRC have also indicated that a new edition of FRS 100 will be issued following changes to this standard which are expected later this year.