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This followed the issue of FRS 100 Application of Financial Reporting Requirements and FRS 101 The Reduced Disclosure Framework in November 2012. Together these standards make up what is commonly being referred to by accountants as new UK GAAP, which takes mandatory effect for accounting periods commencing on or after 1 January 2015.
Information includes facility name, address, city, etc. The FRS also ingests any geographic information, such as latitude and longitude. The program system id number is also retrieved and placed in the FRS database. FRS also stores the SIC and NAICS codes for facilities that are collected by the various program and state collections.
A statement of recommended practice (SORP), issued in the UK and Ireland, provides recommendations on financial reporting that supplement official accounting standards. . SORPs are developed and issued by industry and sector bodies that must meet criteria set by the Financial Reporting Cou
A Fleet Replacement Squadron (FRS), is a unit of the United States Navy or Marine Corps that trains Naval Aviators, Naval Flight Officers (NFOs) and enlisted Naval Aircrewmen on the specific front-line aircraft they have been assigned to fly. Students, referred to as Replacement Pilots, Replacement Flight Officers or Replacement Aircrew are ...
Flandre Air, (ICAO: FRS) was a French regional airline; Förde Reederei Seetouristik, a German shipping company; Forsinard railway station, in northern Scotland; Franconia–Springfield station, Amtrak station code FRS; Full-rigged ship, a sailing vessel's sail plan with three or more masts, all of them square-rigged
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The Foundation for Strategic Research (Fondation pour la recherche stratégique or FRS) is an independent French think-tank.It was founded by Pierre Joxe (then Minister of Defence) in 1992-1993 by merging the FED (Fondation pour les Études de Défense or Foundation for Defence Studies) and the CREST (Centre de Recherches et d'Études sur les Stratégies et les Technologies or Centre for Study ...