---
title: "UK GAAP — FRS 102 / FRS 105 Recognition, Measurement & Disclosure — KYE Protocol™ coverage"
description: "UK GAAP — FRS 102 / FRS 105 Recognition, Measurement & Disclosure coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/uk-gaap-frs102/
lang: en
source: "KYE Protocol"
---

> UK GAAP — FRS 102 / FRS 105 Recognition, Measurement & Disclosure coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

UK GAAP — FRS 102 / FRS 105 Recognition, Measurement & Disclosure

# UK GAAP — FRS 102 / FRS 105 Recognition, Measurement & Disclosure — 50% of in-scope requirements covered.

4 requirements · 4 in scope (4 designed). The 50% is weighted over the in-scope base.

**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-governance` **dictionaries**: `internal` **constitution\_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-governance` **dictionaries**: `internal` **constitution\_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-governance` **dictionaries**: `internal` **constitution\_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-governance` **constitution\_refs**: `constitution/36-GOVERNEDUI.md` |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).