FRS 102: Presentation of financial statements

Audit and Technical Partner
Leavitt Walmsley Associates Ltd
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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

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