UK GAAP — FRS 102 / FRS 105 Recognition, Measurement & Disclosure
UK GAAP — FRS 102 / FRS 105 Recognition, Measurement & Disclosure — 50% covered.
4 requirements · 0 enforced · 4 designed · 0 advisory · 0 deferred.
Source: FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland) and FRS 105 (the micro-entities standard) are the core of UK GAAP. They set the recognition and measurement bases for assets, liabilities, income and expenses (Sections 2, 11–12 financial instruments, 17 property plant & equipment, 23 revenue, etc.), the selection and consistent application of accounting policies (Section 10), and the disclosure requirements that make the financial statements a true and fair presentation. KYE Protocol™ governs whether an AI-generated entry / statement may PROCEED to a consequential action with the FRS 102 / FRS 105 recognition, measurement, and disclosure basis recorded before the action and replay-provable. KYE does not compute the figures, select the accounting policy, or judge whether the treatment is correct. · License: FRS 102 and FRS 105 are issued by the Financial Reporting Council; KYE registry cites the standards for mapping purposes only.
By category
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| Recognition & measurement | 1 | 0 | 1 | 0 | 0 | 50% |
| Accounting policies & consistency | 1 | 0 | 1 | 0 | 0 | 50% |
| Disclosure requirements | 1 | 0 | 1 | 0 | 0 | 50% |
| Micro-entity (FRS 105) regime | 1 | 0 | 1 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
uk-gaap-frs102.frs102-recognition-measurement |
FRS 102 recognition & measurement basis recorded before an AI-generated entry proceeds | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
uk-gaap-frs102.frs102-accounting-policies |
FRS 102 Section 10: accounting-policy selection bound into the AI-generated entry's provenance | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
uk-gaap-frs102.frs102-disclosure |
FRS 102 disclosure requirements: AI-generated disclosure due-diligenced before the accounts are approved | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
uk-gaap-frs102.frs105-micro-entity |
FRS 105 micro-entity regime: named-authority decision for the simplified-accounts filing | designed | rule_packs: kye:rule-pack:accounting-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |