Skip to main content
Status: Current

​
At a glance

  • FRS 102 is treated here as a framework hub rather than one monolithic substantive page.
  • Its official sections are the real downstream reading units in the library.
  • The September 2024 edition PDF is handled as a parent bundle with child section-standard pages beneath it.

​
In plain language

If you work in UK GAAP, FRS 102 is the main framework you read across multiple accounting topics. In this library, you start from this hub and then move into the relevant official section page.

​
Who should use this hub

Use this page when you need to understand how FRS 102 is organized, which section page to read next, and how the parent bundle is being split into public child pages.

​
How the framework is organized

FRS 102 is a section-based framework. The official sections, not topic tags, are the canonical downstream units in this library.

​
Live child pages

Section 1: Scope This is the framework-entry child page for applicability, reduced disclosures, and transition provisions. Section 23: Revenue This is the live child page for revenue under the section-based FRS 102 routing model.

​
Planned section inventory

​
Supporting material in the bundle

The September 2024 bundle also includes supporting appendices, a glossary, legal-reference appendices, approval material, and a basis-for-conclusions section. Those items can support commentary, but they are not treated as section-standard pages.

​
Amendments and status

This hub tracks the current parent bundle used to derive section pages. Amendments should update the hub history and the relevant child pages rather than creating a separate monolithic FRS 102 page in v1.

​
Source references

  • FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, Top-level split manifest for the September 2024 edition PDF Framework-level structure used to split the parent bundle into official child section pages and supporting PDFs.
  • FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, Sections 1, 1A, 2, 2A, and 3-35 Official downstream section inventory for the public route plan.