> ## Documentation Index > Fetch the complete documentation index at: https://library.thepocketca.com/llms.txt > Use this file to discover all available pages before exploring further. # FRS 102 > Framework hub for the section-based FRS 102 coverage in the library. **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](/accounting/uk-gaap/frs-102/section-1-scope) This is the framework-entry child page for applicability, reduced disclosures, and transition provisions. [Section 23: Revenue](/accounting/uk-gaap/frs-102/section-23-revenue) This is the live child page for revenue under the section-based FRS 102 routing model. ## Planned section inventory | Section | Working route | Status | | -------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------- | ------- | | Section 1 Scope | `/accounting/uk-gaap/frs-102/section-1-scope` | Live | | Section 1A Small Entities | `/accounting/uk-gaap/frs-102/section-1a-small-entities` | Planned | | Section 2 Concepts and Pervasive Principles | `/accounting/uk-gaap/frs-102/section-2-concepts-and-pervasive-principles` | Planned | | Section 2A Fair Value Measurement | `/accounting/uk-gaap/frs-102/section-2a-fair-value-measurement` | Planned | | Section 3 Financial Statement Presentation | `/accounting/uk-gaap/frs-102/section-3-financial-statement-presentation` | Planned | | Section 4 Statement of Financial Position | `/accounting/uk-gaap/frs-102/section-4-statement-of-financial-position` | Planned | | Section 5 Statement of Comprehensive Income and Income Statement | `/accounting/uk-gaap/frs-102/section-5-income-statement-and-comprehensive-income` | Planned | | 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-earnings` | Planned | | Section 7 Statement of Cash Flows | `/accounting/uk-gaap/frs-102/section-7-cash-flows` | Planned | | Section 8 Notes to the Financial Statements | `/accounting/uk-gaap/frs-102/section-8-notes` | Planned | | Section 9 Consolidated and Separate Financial Statements | `/accounting/uk-gaap/frs-102/section-9-consolidated-and-separate-financial-statements` | Planned | | Section 10 Accounting Policies, Estimates and Errors | `/accounting/uk-gaap/frs-102/section-10-accounting-policies-estimates-and-errors` | Planned | | Section 11 Basic Financial Instruments | `/accounting/uk-gaap/frs-102/section-11-basic-financial-instruments` | Planned | | Section 12 Other Financial Instruments Issues | `/accounting/uk-gaap/frs-102/section-12-other-financial-instruments` | Planned | | Section 13 Inventories | `/accounting/uk-gaap/frs-102/section-13-inventories` | Planned | | Section 14 Investments in Associates | `/accounting/uk-gaap/frs-102/section-14-investments-in-associates` | Planned | | Section 15 Investments in Joint Ventures | `/accounting/uk-gaap/frs-102/section-15-investments-in-joint-ventures` | Planned | | Section 16 Investment Property | `/accounting/uk-gaap/frs-102/section-16-investment-property` | Planned | | Section 17 Property, Plant and Equipment | `/accounting/uk-gaap/frs-102/section-17-property-plant-and-equipment` | Planned | | Section 18 Intangible Assets other than Goodwill | `/accounting/uk-gaap/frs-102/section-18-intangible-assets-other-than-goodwill` | Planned | | Section 19 Business Combinations and Goodwill | `/accounting/uk-gaap/frs-102/section-19-business-combinations-and-goodwill` | Planned | | Section 20 Leases | `/accounting/uk-gaap/frs-102/section-20-leases` | Planned | | Section 21 Provisions and Contingencies | `/accounting/uk-gaap/frs-102/section-21-provisions-and-contingencies` | Planned | | Section 22 Liabilities and Equity | `/accounting/uk-gaap/frs-102/section-22-liabilities-and-equity` | Planned | | Section 23 Revenue from Contracts with Customers | `/accounting/uk-gaap/frs-102/section-23-revenue` | Live | | Section 24 Government Grants | `/accounting/uk-gaap/frs-102/section-24-government-grants` | Planned | | Section 25 Borrowing Costs | `/accounting/uk-gaap/frs-102/section-25-borrowing-costs` | Planned | | Section 26 Share-based Payment | `/accounting/uk-gaap/frs-102/section-26-share-based-payment` | Planned | | Section 27 Impairment of Assets | `/accounting/uk-gaap/frs-102/section-27-impairment-of-assets` | Planned | | Section 28 Employee Benefits | `/accounting/uk-gaap/frs-102/section-28-employee-benefits` | Planned | | Section 29 Income Tax | `/accounting/uk-gaap/frs-102/section-29-income-tax` | Planned | | Section 30 Foreign Currency Translation | `/accounting/uk-gaap/frs-102/section-30-foreign-currency-translation` | Planned | | Section 31 Hyperinflation | `/accounting/uk-gaap/frs-102/section-31-hyperinflation` | Planned | | Section 32 Events after the End of the Reporting Period | `/accounting/uk-gaap/frs-102/section-32-events-after-the-reporting-period` | Planned | | Section 33 Related Party Disclosures | `/accounting/uk-gaap/frs-102/section-33-related-party-disclosures` | Planned | | Section 34 Specialised Activities | `/accounting/uk-gaap/frs-102/section-34-specialised-activities` | Planned | | Section 35 Transition to this FRS | `/accounting/uk-gaap/frs-102/section-35-transition` | Planned | ## 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.