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September 2015 FRS 102 The Financial Reporting Standard ...

Financial Reporting CouncilSeptember 2015 FRS 102 The Financial Reporting Standardapplicable in the UK and Republic of IrelandAccounting and ReportingStandardFurther copies, (post-free) can be obtained from:FRC PublicationsLexis House30 Farringdon StreetLondonEC4A 4 HHTel: 0845 370 1234 Email: order online at: 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland ( September 2015)FRS 102 29/09/2015 12:40 Page 1 The FRC is responsible for promoting high quality corporategovernance and Reporting to foster investment. We set theUK Corporate Governance and Stewardship Codes as wellas UK standards for accounting, auditing and actuarial represent UK interests in international also monitor and take action to promote the quality of corporate Reporting and auditing.

Financial Reporting Council September 2015 FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Accounting and Reporting Standard Further copies, £30.00 (post-free) can be obtained from: FRC Publications Lexis House 30 Farringdon Street London EC4A 4HH Tel: 0845 370 1234 Email: customer.services@lexisnexis.co.uk

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