In the absence of a requirement to prepare EU IFRS financial statements, the individual accounts or consolidated accounts of any qualifying entity is prepared in accordance with one of the following: ![]() FRS 100 provides companies with an opportunity to take advantage of reduced disclosures, and identifies whether entities need to produce their consolidated or individual financial statements in accordance with EU IFRS, FRS 102 or the Financial Reporting Standard for Smaller Entities (FRSSE).įRS 100 does not extend the mandatory application of EU-adopted IFRS.
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