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Currency (Note: Practice Direction 1 will not apply for FRS 21 issued from 2004 onwards as INT FRS 19 had since been withdrawn.)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