Financial reporting standard
| Corporate Authors: | , |
|---|---|
| Series: | Financial reporting standard;
FRS |
| Subjects: |
Table of Contents:
- FRS 1: First-time adoption of financial reporting standards - FRS 2: Share-based payment - FRS 3: Business combinations - FRS 5: Non-current assets held for sale and discontinued operations - FRS 101: Presentation of financial statements - FRS 102: Invetories - FRS 107: Cash flow statements - FRS 108: accounting policies, change in accounting estimates and errors - FRS 110: Events afteer the balance sheet date - FRS 111: Construction contracts - FRS 112: Income taxes - FRS 114: Segment reporting - FRS 116: Property, plant and equipment - FRS 118: Revenue - FRS 119: Employee benefits - FRS 120: Accounting for government grants and disclosure of government assistance - FRS 121: The effects of changes in foreign exchange rates - FRS 123: Borrowing costs - FRS 126: Accounting and reporting by retirement benefit plans - FRS 127: Consolidated and separate financial statements - FRS 128: Investments in associates - FRS 129: Financial reporting in hyperinflationary economies - FRS 131: Interests in joint ventures - FRS 132: Financial instruments:disclosure and presentation - FRS 133: earnings per share - FRS 134: Interim financial reporting - FRS 136: Impairment of assets - FR 137: Provisions, contingent liabilities and contingent assets - FRS 138: Intangible assets - FRS 140: Investment property - FRS 201: Property development activities - FRS 202: General insurance business - FRS 203: Life insurance business - FRS 204: Accounting for aquaculture