Accounting Standards and Guidance

FRC Financial Reporting Standards (FRSs)

UK/Irish accounting framework (effective for periods beginning on or after 1 Jan 2015)

FRS 104 Interim Financial Reporting

Appendix III: Table of comparison between terminology used in the DTRs and FRS 104
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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