| 单词 | Financial Reporting Standard |
| 释义 | Financial Reporting Standard Financial Reporting Standard(FRS) Any of a series of standards issued by the Accounting Standards Board and the Financial Reporting Council (FRC). In 2013 the reorganized FRC issued FRS 102: The Financial Reporting Standard Applicable in the UK and Republic of Ireland; from 1 January 2015 this supersedes FRSs 1–30 in their entirety, largely in the interests of harmonizing UK practice with the standards published by the International Accounting Standards Board. UK listed companies have been required to follow International Financial Reporting Standards since January 2005. https://frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRS-102-The-Financial-Reporting-Standard-appli-(1).pdf • Full text of the Financial Reporting Standard Applicable in the UK and Republic of Ireland |
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