FRS-42

Prospective Financial Statements


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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 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2022

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Previous version

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

    Date of issue: Nov 2012

    Date compiled to: May 2018

    Download

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