FRS 102: Presentation of financial statements | AccountingWEB

FRS 102: Presentation of financial statements

In this article, Steve Collings continues to explore the requirements of FRS 102 that will apply to reporting entities within its scope for accounting periods commencing on or after 1 January 2015, with earlier adoption permissible.

The way FRS 102 will require financial statements to be presented once it has been adopted will largely be...

Register with AccountingWEB for free to read the rest of the article, which includes:

  • Fair presentation
  • The explicit and unreserved statement of compliance
  • Going concern
  • Frequency and presentation of financial reports and comparatives
  • A ‘complete’ set of financial statements
  • Terminology


» Register now

The full article is available to registered AccountingWEB members only. To read the rest of this article you’ll need to login or register.

Registration is FREE and allows you to view all content, ask questions, comment and much more.