FRS 102
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What is FRS 102?
FRS 102 is the Financial Reporting Standard applicable in the UK and Republic of Ireland. It sets out the accounting requirements for entities that are not applying International Financial Reporting Standards (IFRS) or FRS 101. It is commonly used by small and medium-sized entities (SMEs) to prepare their financial statements in accordance with UK Generally Accepted Accounting Practice (GAAP).
What other technologies are related to FRS 102?
FRS 102 Competitor Technologies
FRS 101
No summary available
FRS 101 is a reduced disclosure framework under UK GAAP, and presents an alternative reporting option to FRS 102, making it a competitor.
UK GAAP
UK GAAP is the overall set of accounting standards in the UK, including FRS 102. However, other standards exist within UK GAAP, making it partially a competitor as companies may choose to use alternative standards within UK GAAP.
IFRS
IFRS (International Financial Reporting Standards) is an alternative accounting framework to FRS 102, often used by larger or listed companies. Therefore it is a competitor.
US GAAP
US GAAP (United States Generally Accepted Accounting Principles) is another alternative accounting framework, mainly used in the United States. It is a competitor to FRS 102 as it serves the same overall purpose of financial reporting.
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FRS 102 Complementary Technologies
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Which job functions commonly mention FRS 102?
Auditor
43 Auditor jobs mention FRS 102
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jobs on Sumble
Accountant
314 Accountant jobs mention FRS 102
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jobs on Sumble
Finance
329 Finance jobs mention FRS 102
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jobs on Sumble
Accounts Payable & Receivable
10 Accounts Payable & Receivable jobs mention FRS 102
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jobs on Sumble
Strategy
7 Strategy jobs mention FRS 102
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jobs on Sumble
Which organizations are mentioning FRS 102?
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