Disclosure exemptions under FRS 102 for members of groups

20th August, 2018

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

Read more by downloading the PDF below.

Download Factsheet
Get in Touch

How would you like to be contacted?

GDPR Consent

For more information read our privacy policy and terms and conditions.

More factsheets

Looking for more?
Insights
Get Regular Insights
Sign Up