This edition has been fully revised and updated by the Financial Reporting Group of EY and takes into account all UK accounting standards and exposure drafts as at November 2018. It incorporates amendments to the standards issued in 2016 and 2017 – including the Triennial review amendments published in December 2017.

In particular, this edition gives additional guidance on accounting for group reconstructions, including hive-up, hive-down and hive-across transactions.

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• FRS 100 – Application of financial reporting requirements

• FRS 101 – Reduced disclosure framework

For a complete and detailed list with links to each sub-section, check the table of contents.

• Scope of FRS 102
• Concepts and pervasive principles
• FRS 102 – Small entities
• Presentation of financial statements
• Statement of cash flows
• Consolidated and separate financial statements
• Accounting policies, estimates and errors
• Financial instruments
• Inventories
• Investments in associates
• Investments in joint ventures
• Investment property
• Property, plant and equipment
• Intangible assets other than goodwill
• Business combinations and goodwill
• Leases
• Provisions and contingencies
• Revenue
• Government grants
• Borrowing costs
• Share-based payment
• Impairment of assets
• Employee benefits
• Income tax
• Foreign currency translation
• Hyperinflation
• Events after the end of the reporting period
• Related party disclosures
• Specialised activities (agriculture, extractive activities, service concession arrangements, heritage assets, public benefit entities)
• Transition to FRS 102

• FRS 103 – Insurance contracts

• FRS 104 – Interim financial reporting