Financial Reporting Standards (FRS)

Resource type: Glossary item

Status: Maintained

Jurisdiction: United Kingdom

Accounting standards issued by the Accounting Standards Board (www.practicallaw.com/A34579) (before 2 July 2012) and the Financial Reporting Council (www.practicallaw.com/7-107-5755) (since 2 July 2012).

For further information, see Practice note, Accounting standards (www.practicallaw.com/5-379-8026).

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  • Resource ID: 1-107-5758
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