FRS-42

Prospective Financial Statements

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: 31 Jan 2022

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: 31 May 2018