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Status: Current

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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.

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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.

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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.

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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.

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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.

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Planned section inventory

SectionWorking routeStatus
Section 1 Scope/accounting/uk-gaap/frs-102/section-1-scopeLive
Section 1A Small Entities/accounting/uk-gaap/frs-102/section-1a-small-entitiesPlanned
Section 2 Concepts and Pervasive Principles/accounting/uk-gaap/frs-102/section-2-concepts-and-pervasive-principlesPlanned
Section 2A Fair Value Measurement/accounting/uk-gaap/frs-102/section-2a-fair-value-measurementPlanned
Section 3 Financial Statement Presentation/accounting/uk-gaap/frs-102/section-3-financial-statement-presentationPlanned
Section 4 Statement of Financial Position/accounting/uk-gaap/frs-102/section-4-statement-of-financial-positionPlanned
Section 5 Statement of Comprehensive Income and Income Statement/accounting/uk-gaap/frs-102/section-5-income-statement-and-comprehensive-incomePlanned
Section 6 Statement of Changes in Equity and Statement of Income and Retained Earnings/accounting/uk-gaap/frs-102/section-6-changes-in-equity-and-retained-earningsPlanned
Section 7 Statement of Cash Flows/accounting/uk-gaap/frs-102/section-7-cash-flowsPlanned
Section 8 Notes to the Financial Statements/accounting/uk-gaap/frs-102/section-8-notesPlanned
Section 9 Consolidated and Separate Financial Statements/accounting/uk-gaap/frs-102/section-9-consolidated-and-separate-financial-statementsPlanned
Section 10 Accounting Policies, Estimates and Errors/accounting/uk-gaap/frs-102/section-10-accounting-policies-estimates-and-errorsPlanned
Section 11 Basic Financial Instruments/accounting/uk-gaap/frs-102/section-11-basic-financial-instrumentsPlanned
Section 12 Other Financial Instruments Issues/accounting/uk-gaap/frs-102/section-12-other-financial-instrumentsPlanned
Section 13 Inventories/accounting/uk-gaap/frs-102/section-13-inventoriesPlanned
Section 14 Investments in Associates/accounting/uk-gaap/frs-102/section-14-investments-in-associatesPlanned
Section 15 Investments in Joint Ventures/accounting/uk-gaap/frs-102/section-15-investments-in-joint-venturesPlanned
Section 16 Investment Property/accounting/uk-gaap/frs-102/section-16-investment-propertyPlanned
Section 17 Property, Plant and Equipment/accounting/uk-gaap/frs-102/section-17-property-plant-and-equipmentPlanned
Section 18 Intangible Assets other than Goodwill/accounting/uk-gaap/frs-102/section-18-intangible-assets-other-than-goodwillPlanned
Section 19 Business Combinations and Goodwill/accounting/uk-gaap/frs-102/section-19-business-combinations-and-goodwillPlanned
Section 20 Leases/accounting/uk-gaap/frs-102/section-20-leasesPlanned
Section 21 Provisions and Contingencies/accounting/uk-gaap/frs-102/section-21-provisions-and-contingenciesPlanned
Section 22 Liabilities and Equity/accounting/uk-gaap/frs-102/section-22-liabilities-and-equityPlanned
Section 23 Revenue from Contracts with Customers/accounting/uk-gaap/frs-102/section-23-revenueLive
Section 24 Government Grants/accounting/uk-gaap/frs-102/section-24-government-grantsPlanned
Section 25 Borrowing Costs/accounting/uk-gaap/frs-102/section-25-borrowing-costsPlanned
Section 26 Share-based Payment/accounting/uk-gaap/frs-102/section-26-share-based-paymentPlanned
Section 27 Impairment of Assets/accounting/uk-gaap/frs-102/section-27-impairment-of-assetsPlanned
Section 28 Employee Benefits/accounting/uk-gaap/frs-102/section-28-employee-benefitsPlanned
Section 29 Income Tax/accounting/uk-gaap/frs-102/section-29-income-taxPlanned
Section 30 Foreign Currency Translation/accounting/uk-gaap/frs-102/section-30-foreign-currency-translationPlanned
Section 31 Hyperinflation/accounting/uk-gaap/frs-102/section-31-hyperinflationPlanned
Section 32 Events after the End of the Reporting Period/accounting/uk-gaap/frs-102/section-32-events-after-the-reporting-periodPlanned
Section 33 Related Party Disclosures/accounting/uk-gaap/frs-102/section-33-related-party-disclosuresPlanned
Section 34 Specialised Activities/accounting/uk-gaap/frs-102/section-34-specialised-activitiesPlanned
Section 35 Transition to this FRS/accounting/uk-gaap/frs-102/section-35-transitionPlanned

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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.

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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.

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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.