| 单词 | Financial Reporting Standard |
| 释义 | Financial Reporting Standard = FRS Any of a series of standards issued by the Accounting Standards Board. They are: 1. Cash Flow Statements, issued 1991, revised 1996 2. Accounting for Subsidiary Undertakings, issued 1992 3. Reporting Financial Performance, issued 1992 4. Capital Instruments, issued 1993 5. Reporting the Substance of Transactions, issued 1994, amended 1998, 2003 6. Acquisitions and Mergers, issued 1994 7. Fair Values in Acquisition Accounting, issued 1994 8. Related Party Transactions, issued 1995 9. Associates and Joint Ventures, issued 1997 10. Goodwill and Intangible Assets, issued 1997 11. Impairment of Fixed Assets and Goodwill, issued 1998 12. Provisions, Contingent Liabilities, and Contingent Assets, issued 1998 13. Derivatives and Other Financial Instruments: Disclosures, issued 1998 14. Earnings Per Share, issued 1998, now superseded by FRS 22 below 15. Tangible Fixed Assets, issued 1999 16. Current Tax, issued 1999 17. Retirement Benefits, issued 2000, revised 2002 18. Accounting Policies, issued 2000 19. Deferred Tax, issued 2000 20. Share-based Payment, issued 2004 21. Events After the Balance Sheet Date, issued 2004 22. Earnings Per Share, issued 2004 23. The Effects of Change in Foreign Exchange Rates, issued 2004 24. Financial Reporting in Hyperinflationary Economies, issued 2004 25. Financial Instruments: Disclosure and Presentation, issued 2004 |
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