Disclosure Exemptions Under FRS 102 | PKF Francis Clark
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Disclosure exemptions under FRS 102 for members of groups

Introduction

FRS 102 allows certain disclosure exemptions to be applied in the individual accounts of the parent company and subsidiary companies where group accounts are prepared. further details are given below:

Specified disclosure exemptions can be applied, subject to provisos to:

1. Each subsidiary
2. The parent company’s own accounts

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