Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
small and medium-sized entities
|
| gptkbp:basedOn |
IFRS for SMEs
|
| gptkbp:compatibleWith |
insurance companies
publicly traded companies banking companies |
| gptkbp:country |
gptkb:Republic_of_Ireland
gptkb:United_Kingdom |
| gptkbp:covers |
disclosure requirements
measurement of assets and liabilities presentation of financial statements recognition of assets and liabilities |
| gptkbp:fullName |
Financial Reporting Standard 102
|
| https://www.w3.org/2000/01/rdf-schema#label |
FRS 102
|
| gptkbp:issuedBy |
gptkb:Financial_Reporting_Council
|
| gptkbp:language |
English
|
| gptkbp:replacedBy |
gptkb:UK_GAAP
|
| gptkbp:section |
35
|
| gptkbp:startDate |
1 January 2015
|
| gptkbp:updated |
December 2017
March 2018 May 2019 |
| gptkbp:website |
https://www.frc.org.uk
|
| gptkbp:bfsParent |
gptkb:UK_accounting_standards
|
| gptkbp:bfsLayer |
7
|