UK: Financial Reporting Standard 102 issued by Financial Reporting Council

The Financial Reporting Council has published Financial Reporting Standard 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland: see here (pdf). This standard applies to the financial statements of entities that are not applying EU-adopted International Financial Reporting Standards, FRS 101 or the FRSSE (but note that under Irish company law certain companies are permitted to use accounting standards not issued by the FRC).