FRS-42 Prospective Financial Statements

  • For-profit

Establishes principles and specifies minimum disclosures for entities that present general purpose prospective financial statements.

  • FRS 42 – Effective for prospective financial statements published on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 May 2018
  • FRS 42 – This version is effective for reporting periods beginning on or after
    1 Apr 2014

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2014