FRS 100 Application of Financial Reporting Requirements
FRS 100 Application of Financial Reporting Requirements
This FRS sets out the financial reporting requirements for UK and Republic of Ireland entities.
The Table of Differences describes the relationships between UK and Ireland financial reporting standards and IFRS Accounting Standards.
Related impact assessments and feedback statements to the following publications.
Current edition
| Name | FRS 100 Application of Financial Reporting Requirements (September 2024) |
|---|---|
| Publication date | 10 September 2024 |
| Type | Standard |
| Notes | The September 2024 edition of FRS 100 incorporates all amendments issued up to September 2024. Some requirements, including those introduced by the Periodic Review 2024 amendments, are not mandatory at the time of publication. See paragraph 10E for details. |
| Format | PDF, 470.7 KB |
Superseded editions
| Name | FRS 100 Application of Financial Reporting Requirements (November 2022) |
|---|---|
| Publication date | 18 November 2022 |
| Type | Standard |
| Notes | The November 2022 edition of FRS 100 incorporates all amendments issued up to November 2022. |
| Format | PDF, 388.1 KB |
| Name | Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review 2024 |
| Publication date | 27 March 2024 |
| Effective from | 1 January 2026 (Early application permitted) |
| Type | Amendment |
| Format | PDF, 31.2 KB |
| Name | FRS 100 Application of Financial Reporting Standards (March 2018) |
|---|---|
| Publication date | 28 March 2018 |
| Type | Standard |
| Notes | In the table of Republic of Ireland legal references on page 24, Footnote 9 should be read as Footnote 10. |
| Format | PDF, 339.7 KB |
| Name | Amendments to FRS 100 Application of Financial Reporting Requirements – The Interpretation of Equivalence |
| Publication date | 18 November 2022 |
| Type | Amendment |
| Format | PDF, 315.0 KB |
| Name | Amendments to UK and Republic of Ireland accounting standards - UK exit from the European Union |
| Publication date | 21 December 2020 |
| Effective from | 1 January 2021 (Early application permitted) |
| Type | Amendment |
| Format | PDF, 726.6 KB |
| Name | Amendment to FRS 101 Reduced Disclosure Framework - Effective date of IFRS 17 |
| Publication date | 19 October 2020 |
| Effective from | 1 January 2023 |
| Type | Amendment |
| Notes | This amendment to FRS 101 also makes an amendment to FRS 100. |
| Format | PDF, 363.2 KB |
| Name | Amendments to FRS 101 Reduced Disclosure Framework - 2018/19 cycle |
| Publication date | 9 July 2019 |
| Effective from | 11 January 2021 (Early application permitted) |
| Type | Amendment |
| Notes | These amendments to FRS 101 also make amendments to FRS 100. |
| Format | PDF, 343.2 KB |
| Name | FRS 100 Application of Financial Reporting Requirements (Sep 2015) |
|---|---|
| Publication date | 29 September 2015 |
| Type | Standard |
| Format | PDF, 370.2 KB |
| Name | Triennial review 2017 amendments |
| Publication date | 14 December 2017 |
| Type | Amendment |
| Format | PDF, 790.8 KB |
| Name | FRS 100 Application of Financial Reporting Requirements (Nov 2012) |
|---|---|
| Publication date | 22 November 2012 |
| Type | Standard |
| Format | PDF, 219.1 KB |
| Name | Amendments to FRS 100 Application of Financial Reporting Requirements (July 2015) |
| Publication date | 16 July 2015 |
| Type | Amendment |
| Format | PDF, 315.7 KB |