The floor will need a slope to drain, so a properly packed in preslope, liner, and slope will be needed. OR a precast shower pan (cheaper). FRP panels have their place, but it will need backing such as concrete backer or greenboard. FRP panels can be used in a wet area if the proper joining pieces on the flat and corners are used. I'm just not a fan of them. Figure the cost of the backer board and the FRP panels, then compare it to the cost of the backer and 12 x 12 tile. Easy to do and we can walk you through it.