FRC issues September 2024 editions of UK and Irish Accounting Standards

The Financial Reporting Council (FRC) has published new September 2024 editions of UK and Irish financial reporting standards. These standards consolidate all recent amendments to the standards, including the amendments arising from the recent periodic review of the standards. The following September 2024 publications are included on the FRC website.

• ‘Overview of the financial reporting framework’;
• ‘FRS 100 Application of Financial Reporting Requirements’;
• ‘FRS 101 Reduced Disclosure Framework’;
• ‘FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland’;
• ‘FRS 103 Insurance Contracts’;
• ‘Implementation Guidance to accompany FRS 103 Insurance Contracts’;
• ‘FRS 104 Interim Reporting’; and
• ‘FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime’.