Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
companies in the UK
|
| gptkbp:category |
accounting regulation
|
| gptkbp:country |
gptkb:United_Kingdom
|
| gptkbp:enforcedBy |
gptkb:HMRC
gptkb:Companies_House |
| gptkbp:firstIssueDate |
2015
|
| https://www.w3.org/2000/01/rdf-schema#label |
UK accounting standards
|
| gptkbp:includes |
gptkb:FRS_101
gptkb:FRS_102 gptkb:FRS_105 |
| gptkbp:issuedBy |
gptkb:Financial_Reporting_Council
|
| gptkbp:language |
English
|
| gptkbp:purpose |
ensure consistency in financial statements
|
| gptkbp:regulates |
financial reporting
|
| gptkbp:relatedTo |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:replacedBy |
gptkb:UK_GAAP
|
| gptkbp:bfsParent |
gptkb:SSAP
|
| gptkbp:bfsLayer |
6
|