Staff Factsheets
Published: 27 March 2024
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In December 2018 the FRC issued a suite of staff factsheets on aspects of FRS 102, including the Triennial Review 2017. An eighth factsheet was issued in November 2021. The factsheets are intended to assist stakeholders by highlighting certain requirements of FRS 102. Unless otherwise stated below, the factsheets have not been subsequently updated for any changes to the law, regulations or FRS 102.
In March 2024, the FRC issued a minor update to Fact Sheet 8 – FRS 102: Climate-related matters. Otherwise, these publications have not yet been updated to reflect the publication of Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review 2024. During 2024, the FRC expects to publish new and updated staff factsheets providing guidance on certain aspects of the new requirements.
| Name | Fact Sheet 1 - FRS 102: Triennial Review 2017 Amendments |
|---|---|
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 355.2 KB |
| Name | Fact Sheet 2 - FRS 102: Triennial Review 2017 Transition |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 275.8 KB |
| Name | Fact Sheet 3 - FRS 102: Illustrative Statement of Cash Flows |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 319.0 KB |
| Name | Fact Sheet 4 - FRS 102: Financial Instruments |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 423.6 KB |
| Name | Fact Sheet 5 - FRS 102: Property: Fair Value Measurement |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 223.8 KB |
| Name | Fact Sheet 6 - FRS 102: Business Combinations |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 250.4 KB |
| Name | Fact Sheet 7 - FRS 102: Transition to FRS 102 |
| Publication date | 13 December 2018 |
| Type | Information sheet |
| Format | PDF, 358.2 KB |
| Name | Fact Sheet 8 - FRS 102: Climate-related matters (amended March 2024) |
| Publication date | 27 March 2024 |
| Type | Information sheet |
| Format | PDF, 292.7 KB |