The full text of FRS 102, as updated in March 2018, is now available from Chartered Accountants Ireland in A4 print format.
FRS 102 is a single financial reporting standard that applies to the financial statements of entities that are not applying EU-adopted IFRS, FRS 101 or FRS 105. FRS 102 is designed to apply to the general purpose financial statements and financial reporting of entities, including those that are not constituted as companies and those that are not profit-oriented.
This version of FRS 102 reflects the triennial review amendments issued in December 2017 by the FRC, and other amendments made since the previous edition was issued, resulting in a single up-to-date reference point for the standard.
Format: A4 paperback, 400 pages
Published: August 2018
For further information, contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204
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