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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 2018-19 edition incorporates the amendments made by the Financial Reporting Council (FRC) in December 2017 as a result of the first triennial review, which amend FRS 102 with effect from 1 January 2019.
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.