Consolidated financial statements provides an overview and refresher including practical examples and legislative references when consolidations are undertaken under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Technical factsheet: Engagement letters for practitioners – accounts production
Engagement letters for practitioners – accounts production, issued in May 2020, provides engagement letters, guidance notes to the appendices, covering letter, privacy notice, schedules of services, standard terms and conditions of business and disengagement letter wording.
Technical factsheet: FRS 102 – reporting for medium-sized and large entities
This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017, which impact entities for accounting periods starting on or after 1 January 2019
Technical factsheet: FRS 102 – transition issues for medium-sized and large companies
FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, is based on the principles found in International Financial Reporting Standards (IFRSs), specifically IFRS for SMEs.