The requirements relating to specific topics are set out as sections within FRS 102. However, individual sections of the standard should not be looked at in isolation as other parts may be relevant.
FRS 102 is regularly updated and amended by the Financial Reporting Council (FRC). For the full text of FRS 102, guidance on which version of the standard to apply and notes on recent amendments, see our main FRS 102 page.
ICAEW factsheets and guides
The Corporate Reporting Faculty's annual UK GAAP factsheets provide a more detailed discussion of recent UK GAAP amendments.
Earn-out agreements
This Corporate Finance Faculty best-practice guideline, authored by Grant Thornton, explores the factors that can influence the outcome of an earn-out agreement, for both the buyer and the seller, and illustrates its benefits and potential pitfalls.
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Employee share trusts
Technical helpsheet issued to help ICAEW members to help members account for various ‘trust’ arrangements in relation to employee benefits under FRS 102.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
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Employee Benefits
A chapter providing detailed practical guidance on financial reporting of employee benefits under UK GAAP.
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Employee Benefits
A chapter on employee benefits within the small companies' financial reporting framework and the micro-entities legislation, written by a specialist on small company reporting issues.
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Employee Benefits
Chapter on employee benefits in a guide to all aspects of UK auditing standards and UK GAAP accounting standards.
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Employee Benefits
A full chapter on FRS 102 section 28, in this accessible introduction to the accounting rules relevant to tax computations in the UK.
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
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Employee benefits
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits gives a comparison of FRS 102 Section 28 and IFRS, and covers short-term employee benefits, post-employment benefits, defined contribution plans, defined benefit plans, costs of administering employee benefit plans, other long-term employee benefits, termination benefits, group plans, death-in-service benefits, and disclosures.