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UK GAAP coverage

This framework section holds reference pages for UK GAAP. FRS 102 is treated here as a framework hub, and its official sections are the real downstream reading units.

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Live now

FRS 102

Framework hub for the September 2024 bundle and its child section pages

Section 1: Scope

The framework-entry page for applicability, qualifying entities, and transition rules

Section 23: Revenue

Revenue treatment under the section-based FRS 102 routing model

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How standards are organized here

  • Use the official code as the primary route.
  • Treat FRS 102 as a framework-level hub page.
  • Treat official section numbers as the downstream standard-page routes.
  • Expect amendment history and source mapping on every live child page.