Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:allows |
reduced disclosures
|
| gptkbp:appliesTo |
qualifying entities
|
| gptkbp:basedOn |
gptkb:IFRS
|
| gptkbp:category |
gptkb:UK_accounting_standards
|
| gptkbp:compatibleWith |
publicly accountable entities
|
| gptkbp:country |
gptkb:United_Kingdom
|
| gptkbp:fullName |
Financial Reporting Standard 101
|
| https://www.w3.org/2000/01/rdf-schema#label |
FRS 101
|
| gptkbp:issuedBy |
gptkb:Financial_Reporting_Council
|
| gptkbp:language |
English
|
| gptkbp:purpose |
reduced disclosure framework
|
| gptkbp:regulates |
financial statements preparation
|
| gptkbp:relatedTo |
gptkb:FRS_102
gptkb:FRS_105 |
| gptkbp:replacedBy |
UK GAAP for qualifying entities
|
| gptkbp:startDate |
1 January 2015
|
| gptkbp:updated |
periodic amendments by FRC
|
| gptkbp:usedBy |
parent companies
subsidiaries |
| gptkbp:bfsParent |
gptkb:UK_accounting_standards
|
| gptkbp:bfsLayer |
7
|