"Standard accounting and reporting" -- front cover.
"... issued by the Financial Reporting Council in respect of its application in the United Kingdom and promulgated by the Institute of Chartered Accountants in Ireland in respect of its application in the Republic of Ireland." -- title page verso.
"This Financial Reporting Standard contains material in which the IFRS Foundation holds copyright and which has been reproduced with its permission." -- title page verso.
FRS 102 : the Financial Reporting Standard applicable in the UK and Republic of Ireland by Financial Reporting Council. ISBN 9781910374450. Published by Financial Reporting Council (Great Britain). Publication and catalogue information, links to buy online and reader comments.