Superseded Staff Factsheets
Published: 27 November 2024
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In December 2018 the FRC issued a suite of factsheets on aspects of FRS 102, including the Triennial Review 2017. The factsheets were intended to assist stakeholders by highlighting certain requirements of FRS 102.
In November 2024, after the Periodic Review of FRS 102, new FRC Factsheets were produced which superseded these versions.
| Name | Factsheet 1 - FRS 102: Triennial Review 2017 Amendments |
|---|---|
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 355.2 KB |
| Name | Factsheet 2 - FRS 102: Triennial Review 2017 Transition |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 275.8 KB |
| Name | Factsheet 3 - FRS 102: Illustrative Statement of Cash Flows |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 319.0 KB |
| Name | Factsheet 4 - FRS 102: Financial Instruments |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 423.6 KB |
| Name | Factsheet 5 - FRS 102: Property: Fair Value Measurement |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 223.8 KB |
| Name | Factsheet 6 - FRS 102: Business Combinations |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 250.4 KB |
| Name | Factsheet 7 - FRS 102: Transition to FRS 102 |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 358.2 KB |