Financial Reporting Standard
Accounting standards issued by the Accounting Standards Board (ASB).
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For further information, see the ASB website: .

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • Financial Reporting Standard — Fiˌnancial ˈReporting ˌStandard abbreviation FRS noun [countable usually plural] ACCOUNTING in Britain, one of the rules about how a company s financial information must be shown, set by the accounting Similar rules in the US are the Generally… …   Financial and business terms

  • Financial Reporting Standard — FRS Any of a series of standards issued by the Accounting Standards Board Many of the more recent FRSs have the aim of harmonizing UK practice with the standards published by the International Accounting Standards Board See box on p. XYZ.… …   Big dictionary of business and management

  • Financial Reporting Standard — FRS Any of a series of standards issued by the UK Accounting Standards Board. Many of the more recent FRSs have the aim of harmonizing UK practice with the standards published by the International Accounting Standards Board. 1. Cash Flow… …   Accounting dictionary

  • financial reporting standard — Rules and guidance on accounting practice and *disclosure in *financial statements. Along with legislation and custom, financial reporting standards (sometimes referred to as *accounting standards) are the foundation of *Generally Accepted… …   Auditor's dictionary

  • Financial Reporting Standard 20 — (FRS 20) The UK requirements for accounting for share based payment in company accounts. The standard mirrors IFRS 2. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • Financial Reporting Standard 17 — (FRS 17) The UK requirements for accounting for retirement benefits in company accounts. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • Financial Reporting Standard for smaller entities — FRSSE An accounting standard issued by the Accounting Standards Board (ASB) that collects in one document, in simplified and appropriate form, the requirements from other accounting standards and Urgent Issues Task Force (UITF) abstracts that are …   Accounting dictionary

  • International Financial Reporting Standard 9 — Der International Financial Reporting Standard 9 Finanzinstrumente (IFRS 9) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Entwicklung 3 Inhalte 3.1 …   Deutsch Wikipedia

  • International Financial Reporting Standard — (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January 2010. Related links accounting period …   Law dictionary

  • International Financial Reporting Standard for small and medium-sized entities — Der International Financial Reporting Standard for small and medium sized entities (IFRS for SMEs) ist ein Rechnungslegungstandard des IASB, der die Rechnungslegung für kleine und mittlere Unternehmen (KMU) regelt. Der Standard wurde am 9. Juli… …   Deutsch Wikipedia

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