Private Company (FRS 102) - Stop press
The purpose of the ‘Stop press’ section is to keep subscribers aware of important developments that have not yet been incorporated into the main text. Each item will give an indication of when it expected to be incorporated into the main text. When this occurs, the item will be removed from ‘Stop press’ and will be listed under ‘What’s changed’.
2022 Financial Reporting Standards
On 31 January 2022, the Financial Reporting Council (FRC) issued an updated set of Financial Reporting Standards (FRS) which incorporated the amendments made since the 2018 FRS were issued, together with updates to reflect changes in Irish law and minor editorial updates.
Further details can be found here.
Where relevant the guidance will be updated, and the FRS links will be updated to the 2022 version of the standards in due course.