FRS5

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Acronym	Definition
FRS5	Financial Reporting Standard 5

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? References in periodicals archive
It reflects the basic principles of FRS5 application note G, "Revenue recognition"; FRS21, "Events after the balance sheet date" (which supersedes the UK standard SSAP17); and UITF abstract 34, "Pre-contract costs". The Accounting Standards Board by Financial Management (UK) This amendment outlines the principles and requirements of FRS5 that apply to transactions conducted under PFI. Trends in European Public Finance: Is the UK Outsourcing Government? by Watkins, Ann L.; Morecroft, Susan E. / Government Finance Review Guidance on UK accounting treatment is set out in the ABI SORP on accounting for insurance business and within a technical release on the application of FRS5 to general insurance transactions. Insurance Market Update - December 2005 - Industry Trends by Mondaq Business Briefing More results

? References in periodicals archive

It reflects the basic principles of FRS5 application note G, "Revenue recognition"; FRS21, "Events after the balance sheet date" (which supersedes the UK standard SSAP17); and UITF abstract 34, "Pre-contract costs".

The Accounting Standards Board by Financial Management (UK)

This amendment outlines the principles and requirements of FRS5 that apply to transactions conducted under PFI.

Trends in European Public Finance: Is the UK Outsourcing Government? by Watkins, Ann L.; Morecroft, Susan E. / Government Finance Review

Guidance on UK accounting treatment is set out in the ABI SORP on accounting for insurance business and within a technical release on the application of FRS5 to general insurance transactions.

Insurance Market Update - December 2005 - Industry Trends by Mondaq Business Briefing

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