FRS 102 definition

FRS 102 means the Financial Reporting Standard Applicable in the UK and Republic of Ireland.
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FRS 102 means the Financial Reporting Standard 102 applicable in the United Kingdom and Republic of Ireland in accordance with the disclosure requirements of section 1 A of the Financial Report Standard 102.
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FRS 102 means the Financial Reporting Standard applicable in the UK and Republic of Ireland as published and amended from time to time by the Financial Reporting Council.
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Examples of FRS 102 in a sentence

  • The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates.

  • The charity constitutes a public benefit entity as defined by FRS 102.

  • The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

  • The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

  • The Academy Trust only holds basic financial instruments as defined in FRS 102.


More Definitions of FRS 102

FRS 102 means Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland as issued by the Financial Reporting Council of the UK and in force for the accounting period ended on the Accounts Date.
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FRS 102 means Financial Reporting Standard 102 Section 1A Small Entities: The Financial Reporting Standard applicable in the UK and Republic of Ireland (applying the permitted reduced disclosure requirements as set out in Section 1 thereof) as issued by the FRC and in force for the accounting period ending on the Company Financial Statements Date.
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FRS 102 means FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland, as amended;
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FRS 102 means Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland as issued by the Financial Reporting Council of the UK and in force for the accounting period ended December 31, 2020.
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FRS 102. , shall mean the Financial Reporting Standard applicable in the UK and Republic of Ireland.
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FRS 102. Financial Reporting Standard 102, Share-based Payment
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FRS 102. Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland as issued by the Financial Reporting Council of the UK and in force for the accounting period ended on the Accounts Date.
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