The following table compares broadly equivalent terminology used in the Disclosure and Transparency Rules (DTRs) with terminology used in this FRS. [AMD 9] |
Terminology used in the DTRs |
Terminology used in FRS 104 |
Balance sheet |
Statement of financial position |
Condensed set of financial statements |
Condensed interim financial statements and selected explanatory notes |
Half-yearly financial report |
Interim financial report |
Profit and loss account |
Income statement (under the two-statement approach) Part of the statement of comprehensive income (under the single-statement approach) |
AMD 9 Amendment Appendix IV, 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 The following table compares broadly equivalent terminology used in the Disclosure and Transparency Rules (DTRs) with terminology used in FRS 104. |
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