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Is there a free version of FRS 1?
Topics within statement of cash flows are covered by Section 7 of FRS 102 under new UK GAAP. How can I get a copy of this standard? There is no free consolidated version of FRS 1 available online.
When does FRS 102 come into effect in the UK?
FRS 102 is the principal accounting standard in the UK financial reporting regime. It sets out the financial reporting requirements for entities that are not applying EU-adopted IFRS, FRS 101 or FRS 105. The triennial review amendments to UK GAAP are effective for accounting periods beginning on or after 1 January 2019.
What do you need to know about ICAEW FRS 102?
A summary of the key financial reporting considerations for December 2020 year-ends and beyond. Technical helpsheet issued to help ICAEW members preparing financial statements under FRS 102 and FRS 105 to account for operating leases for which covid-19-related rent concessions have been granted.
When was the FRS 1 accounting standard issued?
The accounting standard FRS 1 required reporting entities to prepare cash flow statements in accordance to a standardised practice. It was issued by the Accounting Standards Board in October 1996 and subsequently amended by FRS 25.
Last Update: Oct 2021
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