Which version of the standard?
| Annual period | Effective version of the standard | Notes on amendments and early adoption |
|---|---|---|
| Starts on or after 1 January 2021 | FRS 100 Application of Financial Reporting Requirements (September 2024) |
This edition incorporates the Periodic Review 2024 amendments, which are not mandatory at time of publishing. |
Recent amendments
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Amendments to FRS 102 and other FRSs – Periodic Review 2024
Mandatory date: Annual periods beginning on or after 1 January 2026. Earlier application is permitted.
The Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review 2024 include changes to FRS 100 and the Basis for Conclusions which improve consistency and clarity.
Summary
The objective of FRS 100 is to set out the applicable financial reporting framework for entities preparing financial statements in accordance with legislation, regulations or accounting standards applicable in the UK and Republic of Ireland.
It applies to financial statements that are intended to give a true and fair view.
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