Further copies, £5.00 post-free, can be obtained from:

ASB PUBLICATIONS

145 LONDON ROAD

KINGSTON UPON THAMES

SURREY KT2 6SR

TELEPHONE: 020 8247 1264

FAX: 020 8247 1124

ACCOUNTING STANDARDS BOARD JULY 1992 FRS 2

ACCOUNTING FOR

SUBSIDIARY UNDERTAKINGS

2F

IN

AN

CI

AL

R

EP

OR

TI

NG

ST

AN

DA

RD

ACCOUNTINGSTANDARDSBOARD

Financial Reporting Standard 2‘Accounting for Subsidiary Undertakings’is issued by the Accounting Standards Board in respect of its application in the United Kingdom and by the Institute of Chartered Accountants in Ireland in respect of its application in the Republic of Ireland.

© The Accounting Standards Board Limited

This UK standard contains material in which the International Accounting StandardsCommittee Foundation (LASCF) holds copyright and which has been reproduced withthe permission of the LASCF. International Financial Reporting Standards (includingInternational Account Standards and SIC and IFRIC Interpretations), ExposureDrafts, and other IASB publications are copyright of the IASCF.

All rights reserved. No part of this publication may be reproduced, stored in a retrievalsystem or transmitted in any form or by any means without the prior permission in writingof the IASCF or the Accounting Standards Board or as expressly permitted by law or underterms agreed with the appropriate reprographics rights organisation.

Further copies, £5.00 post-free, can be obtained from:

ASB PUBLICATIONS

145 LONDON ROAD

KINGSTON UPON THAMES

SURREY KT2 6SR

TELEPHONE: 020 8247 1264

FAX: 020 8247 1124

ACCOUNTING STANDARDS BOARD JULY 1992 FRS 2

ACCOUNTING FOR

SUBSIDIARY UNDERTAKINGS

2

FI

NA

NC

IA

L

RE

PO

RT

IN

G

ST

AN

DA

RD

ACCOUNTINGSTANDARDSBOARD