Private Company in Listed Group (FRS 101)

This area of Navigate UK GAAP Accounting addresses the financial statements of a company applying FRS 101, usually a private company in a listed group. It contains detailed guidance, tools and links to relevant reference material.

Details of past updates are set out in What’s changed and planned future updates are in Stop press.

This area is maintained by our in-house technical experts, in consultation with external reviewers. Please email any comments or suggestions relating to technical content to us at

Search tips
  • If there is a Quick Link page use it to see results selected by our experts.
  • If search term is an exact phrase, use “quote marks”.
  • Add another word or phrase to modify the search.
  • Tick the box next to the product name in left panel to show only hits in that product (total hits indicated).