| This appendix accompanies, but is not part of this FRS. It provides guidance for applying some of the requirements in this FRS. [AMD 8] |
| AMD 8 Amendment Appendix II, leading sentence 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 This appendix accompanies, but is not part of FRS 104. It provides guidance for applying some of the requirements in FRS 104 |
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