[et_pb_section admin_label=”Header – All Pages” global_module=”1221″ transparent_background=”off” background_color=”#1e73be” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” custom_padding=”||0px|”][et_pb_row global_parent=”1221″ admin_label=”row”][et_pb_column type=”4_4″][et_pb_post_title global_parent=”1221″ admin_label=”Post Title” title=”on” meta=”off” author=”on” date=”on” categories=”on” comments=”on” featured_image=”off” featured_placement=”below” parallax_effect=”on” parallax_method=”on” text_orientation=”left” text_color=”light” text_background=”off” text_bg_color=”rgba(255,255,255,0.9)” module_bg_color=”rgba(255,255,255,0)” title_all_caps=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid” title_font=”|on|||” title_font_size=”35″ custom_padding=”10px|||”] [/et_pb_post_title][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” global_module=”1228″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px||0px|” padding_mobile=”on” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row global_parent=”1228″ admin_label=”Row” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”0px||0px|” padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” parallax_1=”off” parallax_method_1=”off” column_padding_mobile=”on”][et_pb_column type=”4_4″][et_pb_text global_parent=”1228″ admin_label=”Text” background_layout=”light” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid”] [breadcrumb] [/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off”][et_pb_row admin_label=”Row”][et_pb_column type=”4_4″][et_pb_button admin_label=”Return to Main Index Button” button_url=”https://ie.frs102.com/members/premium-toolkit” url_new_window=”off” button_text=”Return to Main Index” button_alignment=”center” background_layout=”dark” custom_button=”on” button_bg_color=”#1e73be” button_border_radius=”7″ button_letter_spacing=”0″ button_use_icon=”default” button_icon_placement=”right” button_on_hover=”on” button_letter_spacing_hover=”0″] [/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off”][et_pb_row admin_label=”Row”][et_pb_column type=”1_2″][et_pb_text admin_label=”Text” background_layout=”light” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid”]
Section 1 Detailed Guide
FRS 105 Detailed Guide: Section 1 - Scope (392 downloads )
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Section 2 Detailed Guide
FRS 105 Detailed Guide: Section 2 Concepts and Pervasive Principals (403 downloads )
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Section 3 Detailed Guide
FRS 105 Detailed Guide: Section 3 Financial Statement Presentation (350 downloads )
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Section 4 Detailed Guide
FRS 105 Detailed Guide: Section 4 Statement of Financial Position (379 downloads )
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Section 5 Detailed Guide
FRS 105 Detailed Guide: Section 5 Income Statement (360 downloads )
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Section 6 Detailed Guide
FRS 105 Detailed Guide: Section 6 Notes to the Financial Statements (355 downloads )
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Section 7 Detailed Guide
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Section 8 Detailed Guide
FRS 105 Detailed Guide: Section 8 Accounting Policies, Estimates and Errors (362 downloads )
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Section 9 Detailed Guide
FRS 105 Detailed Guide: Section 9 Financial Instruments (516 downloads )
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Section 10 Detailed Guide
FRS 102 Detailed Guide: Section 10 Inventories (78 downloads )
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Section 11 Detailed Guide
FRS 105 Detailed Guide: Section 11 Investments in Joint Ventures (338 downloads )
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Section 12 Detailed Guide
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Section 13 Detailed Guide
FRS 105 Detailed Guide: Section 13 Intangible Assets and other Goodwill (373 downloads )
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Section 14 Detailed Guide
FRS 105 Detailed Guide: Section 14 Business Combinations and Goodwill (330 downloads )
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Section 15 Detailed Guide
FRS 105 Detailed Guide: Section 15 Leases (364 downloads )
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Section 16 Detailed Guide
FRS 105 Detailed Guide: Section 16 Provisions and Contingencies (403 downloads )
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Section 17 Detailed Guide
FRS 105 Detailed Guide: Section 17 Liabilities and Equity (392 downloads )
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Section 18 Detailed Guide
FRS 105 Detailed Guide: Section 18 Revenue (342 downloads )
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Section 19 Detailed Guide
FRS 105 Detailed Guide: Section 19 Government Grants (350 downloads )
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Section 20 Detailed Guide
FRS 105 Detailed Guide: Section 20 Borrowing Costs (326 downloads )
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Section 21 Detailed Guide
FRS 105 Detailed Guide: Section 21 Share-based Payment (309 downloads )
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Section 22 Detailed Guide
FRS 105 Detailed Guide: Section 22 Impairment of Assets (331 downloads )
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Section 23 Detailed Guide
FRS 105 Detailed Guide: Section 23 Employee Benefits (183 downloads )
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Section 24 Detailed Guide
FRS 105 Detailed Guide: Section 24 Income Tax (333 downloads )
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Section 25 Detailed Guide
FRS 105 Detailed Guide: Section 25 Foreign Currency Translation (327 downloads )
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Section 26 Detailed Guide
FRS 105 Detailed Guide: Section 26 Events after the End of the Reporting Period (334 downloads )
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Section 27 Detailed Guide
FRS 105 Detailed Guide: Section 27 Specialised Activities (313 downloads )
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Section 28 Detailed Guide
FRS 105 Detailed Guide: Section 28 Transition to this FRS (343 downloads )
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