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FRS 101 Reduced Disclosure Framework (March 2018)

financial reporting CouncilMarch 2018 FRS 101 Reduced Disclosure FrameworkDisclosure exemptions from EU-adoptedIFRS for qualifying entities Accounting and ReportingStandardFurther copies, ????? (post-free) can be obtained from:FRC PublicationsLexis House30 Farringdon StreetLondonEC4A 4 HHTel: 0330 161 1234 Email: order online at: 101 3/16/2018 11:37 AM Page 1 The FRC's mission is to promote transparency and integrity in business. The FRC sets the UK Corporate Governance and Stewardship Codes and UK standards for accounting and actuarial work; monitors and takes action to promote the quality of corporate reporting ; and operates independent enforcement arrangements for accountants and actuaries. As the Competent Authority for audit in the UK the FRC sets auditing and ethical standards and monitors and enforces audit FRC does not accept any liability to any party for any loss, damage or costs howsoever arising, whether directly or indirectly, whether in contract, tort or otherwise from any action or decision taken (or not taken) as a result of any person relying on or otherwise using this document or arising from any omissi

paragraphs 6 to 33 of IFRS 1 First-time adoption of International Financial Reporting Standards (subject to the requirements of paragraph 12 of FRS 100) except for the ... 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers. (eB) The requirements of paragraph 52, the second sentence of paragraph 89, and ...

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