FRS 101 - Revision history

imported>Doug Williamson: Mend links.

2022-06-23T15:48:14Z

Mend links.

← Older revision		Revision as of 15:48, 23 June 2022
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	==See also==		==See also==
			* [[Financial Reporting Standard]] (FRS)
	* [[FRS 100]]		* [[FRS 100]]
	* [[FRS 102]]		* [[FRS 102]]
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	* [[FRS 104]]		* [[FRS 104]]
	* [[FRS 105]]		* [[FRS 105]]
	* [[~~IFRS~~]]		* [[International Financial Reporting Standards]] (IFRS)

2022-03-03T15:58:40Z

Add link to IAS Plus

← Older revision		Revision as of 15:58, 3 March 2022
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	* [[FRS 105]]		* [[FRS 105]]
	* [[IFRS]]		* [[IFRS]]


			== External Link ==
			*[https://www.iasplus.com/en-gb/standards/uk-gaap/frs101 FRS101 - UK Accounting Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2021-09-23T09:57:33Z

Add links.

← Older revision		Revision as of 09:57, 23 September 2021
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	* [[FRS 102]]		* [[FRS 102]]
	* [[FRS 103]]		* [[FRS 103]]
			* [[FRS 104]]
			* [[FRS 105]]
	* [[IFRS]]		* [[IFRS]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2017-12-10T12:22:02Z

Remove implementation date as now 3 years past.

← Older revision		Revision as of 12:22, 10 December 2017
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	Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.		Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.

	~~This applies to reporting periods starting on or after 1 January 2015.~~

2016-05-11T14:20:31Z

Layout.

← Older revision		Revision as of 14:20, 11 May 2016
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	Qualifying entities for this purpose are members of groups where:		Qualifying entities for this purpose are members of groups where:

	(i) The parent of the group prepares publicly available consolidated ﬁnancial statements; and		(i) The parent of the group prepares publicly available consolidated ﬁnancial statements; and <br>

	(ii) The qualifying entity is included in the consolidation prepared by the parent company.		(ii) The qualifying entity is included in the consolidation prepared by the parent company.

2015-01-19T17:02:59Z

Updated entry: Added missing 'and' to header

← Older revision		Revision as of 17:02, 19 January 2015
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	''UK Irish accounting.''		''UK and Irish accounting.''

	Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.		Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.

2015-01-18T08:56:44Z

Standardise page presentation, and add references in header to Irish accounting and at foot to parent company.

← Older revision		Revision as of 08:56, 18 January 2015
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	''UK accounting.''		''UK Irish accounting.''

	Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.		Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.
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	FRS 101 applies to companies which are members of larger public groups.		FRS 101 applies to companies which are members of larger public groups.

	FRS 101 sets out reduced disclosure requirements (within the framework of IFRS) for "qualifying entities".		FRS 101 sets out reduced disclosure requirements (within the framework of IFRS) for 'qualifying entities'.


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	(i) The parent of the group prepares publicly available consolidated ﬁnancial statements; and		(i) The parent of the group prepares publicly available consolidated ﬁnancial statements; and

	(ii) The qualifying entity is included in the consolidation.		(ii) The qualifying entity is included in the consolidation prepared by the parent company.

2015-01-17T15:05:18Z

Added category header for page standardisation

← Older revision		Revision as of 15:05, 17 January 2015
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			''UK accounting.''

	Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.		Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.

2015-01-17T15:02:47Z

Added link to FRS 103

← Older revision		Revision as of 15:02, 17 January 2015
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	* [[FRS 100]]		* [[FRS 100]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[FRS 103]]
	* [[IFRS]]		* [[IFRS]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2015-01-17T14:41:38Z

Added more space

← Older revision		Revision as of 14:41, 17 January 2015
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	This applies to reporting periods starting on or after 1 January 2015.		This applies to reporting periods starting on or after 1 January 2015.


	FRS 101 applies to companies which are members of larger public groups.		FRS 101 applies to companies which are members of larger public groups.