FRS 104 Interim Financial Reporting
FRS 104 Interim Financial Reporting
This FRS is intended for use in the preparation of interim reports by entities that apply FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland when preparing their annual financial statements. Entities applying FRS 101 Reduced Disclosure Framework to prepare annual financial statements may also use FRS 104 as a basis for their interim financial statements.
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 104 Interim Financial Reporting (September 2024) |
|---|---|
| Publication date | 10 September 2024 |
| Type | Standard |
| Notes | The September 2024 edition of FRS 104 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 56D for details. |
| Format | PDF, 498.5 KB |
Superseded editions
| Name | FRS 104 Interim Financial Reporting (January 2022) |
|---|---|
| Publication date | 31 January 2022 |
| Type | Standard |
| Notes | The January 2022 edition of FRS 104 incorporates all amendments issued up to January 2022. |
| Format | PDF, 1.9 MB |
| 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 104 Interim Financial Reporting (March 2018) |
|---|---|
| Publication date | 28 March 2018 |
| Type | Standard |
| Format | PDF, 390.3 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 |
| Type | Amendment |
| Format | PDF, 726.6 KB |
| Name | Amendments to FRS 104 Interim Financial Reporting - Going concern |
| Publication date | 19 October 2020 |
| Effective from | 1 January 2021 |
| Type | Amendment |
| Format | PDF, 259.5 KB |
| Name | FRS 104 Interim Financial Reporting (Mar 2015) |
|---|---|
| Publication date | 19 March 2015 |
| Type | Standard |
| Format | PDF, 415.5 KB |
| Name | Triennial review 2017 amendments |
| Publication date | 14 December 2017 |
| Type | Amendment |
| Format | PDF, 790.8 KB |