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This book is an essential guide to have available when preparing or auditing accounts under FRS 102. Practice under FRS 102 is still evolving and emerging. With further complications due to a mix of Companies Act requirements and FRS 102 rules, this guide helps to clarify how to prepare accounts under the latest version of FRS 102.
The 2019-20 version includes:
- discussion of the Brexit regulations passed at time of writing (April 2018) and their impact post exit day;
- coverage of the 2018 editions of FRS 102 and FRS 105, which contain the amendments arising from the FRC’s triennial review of the framework; and
- updated model accounts and disclosure checklists for periods commencing on or after 1 January 2019.
In addition, the content on narrative reporting has been comprehensively updated to address new reporting requirements arising from the Companies (Miscellaneous Reporting) Regulations 2018, the FRC’s revised Guidance on the Strategic Report and the Wates Principles for corporate governance for large private companies, together with coverage of the FRC’s findings in its 2017-18 Corporate Governance and Reporting Review.
Preparing FRS 102 Accounts is part of the successful Preparing Series. These all-in-one titles take a practical, transaction-focused and logical approach to preparing accounts. Each volume focuses on a different type of account, and contains all the popular characteristics that have made these books the first choice on the subject, including:
- Updated illustrative model accounts, examples, tables and checklists
- Companies' legislation made simple and clearly interpreted
- Relevant statutory provisions reproduced in full and fully updated to ensure compliance with the law
- Clear, easy-to-follow text, which makes the whole subject instantly comprehensible.
The focus on presentation and disclosure requirements in all the books, together with checklists, example accounts, descriptions and explanations of both legislative requirements and those in standards and SORPs, allow the information required to be found quickly and easily.
For accountants preparing various types of accounts, this title is also available in our money-saving Preparing Series. Other books in the series include:
The following titles in the Preparing series are available online only: Preparing IFRS Accounts; Preparing LLP Accounts; Preparing FRS 101 Accounts; and Preparing Audit Reports.