FRS-42

Prospective Financial Statements

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

  • 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

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

    Date of issue: May 2018

  • FRS-42 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012

    Date compiled to: 31 Aug 2013

  • Amendments to FRS 42

    Date of issue: Aug 2013

  • FRS-42 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012