The FRC has provided helpful information on FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland
The Financial Reporting Council has prepared 15 Staff Education Notes for the convenience of users of FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
These aim to illustrate certain requirements of FRS 102, but should not be relied on as a definitive statement on the application of the standard.
The illustrative material is not a substitute for reading the detailed requirements of FRS 102.