FRS 102: Presentation of financial statements

In this article, Steve Collings continues to explore the requirements of FRS 102 that will apply to reporting entities within its scope for accounting periods commencing on or after 1 January 2015, with earlier adoption permissible.

The way FRS 102 will require financial statements to be presented once it has been adopted will largely be...

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  • Fair presentation
  • The explicit and unreserved statement of compliance
  • Going concern
  • Frequency and presentation of financial reports and comparatives
  • A ‘complete’ set of financial statements
  • Terminology

Continued...

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