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Glossary > F > "FRS3" Definition

FRS3

The standard promulgated by the Accounting Standards Board which requires that all sources of profit/loss must be included in a company"s statement of its headline profit and Earnings Per Share.

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FRS3 - The standard promulgated by the Accounting Standards Board which requires that all sources of profit/loss must be included in a company"s statement of its headline profit and Earnings Per Share.

FRS3 : the standard promulgated by the accounting standards board which requires that all sources of profit/loss must be included in a company"s statement of its headline profit and earnings per share.