| 34.1 | This section applies to the following types of specialised activities: [AMD 546] |
| (a) | Agriculture (see paragraphs 34.2 to 34.10A); |
| (b) | Extractive Activities (see paragraphs 34.11 to 34.11C); |
| (c) | Service Concession Arrangements (see paragraphs 34.12 to 34.16C); [AMD 547] |
| (d) | Financial Institutions (see paragraphs 34.17 to 34.33); |
| (e) | Retirement Benefit Plans: Financial Statements (see paragraphs 34.34 to 34.48); |
| (f) | Heritage Assets (see paragraphs 34.49 to 34.56); |
| (g) | Funding Commitments (see paragraphs 34.57 to 34.63); |
| (h) | Incoming Resources from Non-Exchange Transactions (see paragraphs 34.64 to 34.74); |
| (i) | Public Benefit Entity Combinations (see paragraphs 34.75 to 34.86); and |
| (j) | Public Benefit Entity Concessionary Loans (see paragraphs 34.87 to 34.97). |
| AMD 546 Amendment Paragraph 34.1 amended by Amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 – Incremental improvements and clarifications (issued December 2017) Effective date 01/01/2019 Previous text 34.1 This section sets out the financial reporting requirements for entities applying this FRS involved in the following types of specialised activities: |
| AMD 547 Amendment Paragraph 34.1(c) amended by Amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 – Incremental improvements and clarifications (issued December 2017) Effective date 01/01/2019 Previous text (c) Service Concession Arrangements (see paragraphs 34.12 to 34.16A); |
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