Handbook Master Contents

 

Volume One

 

Practice Directions

 

No.

Title

Practice Direction 1

FRS 21 and INT FRS 19 Measurement Currency and Presentation Currency

(Note: Practice Direction 1 will not apply for FRS 21 issued from 2004 onwards as INT FRS 19 had since been withdrawn.)

Practice Direction 2

FRS 101 First-Time Adoption of Financial Reporting Standards

Practice Direction 3

FRS 39 Financial Instruments: Recognition and Measurement