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Change of Accounting Date - Financial Reporting

Disclosure of change of accounting date for a small company

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My client has changed their accounting date, resulting in an 18 month period. Section 3.10 of FRS102 requires that this be disclosed in the Financial Reporting for that period, together with a note on the non-comparability of the comparative figures.

Does this apply to a Small Company? Appendix C to Section 1A does not appear to require it, but paragraph 3.1A does not exclude the requirement. We will be filing filleted accounts.


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By lionofludesch
25th Mar 2019 14:24

If in doubt, stick it in.

It's not controversial, is it ? It just draws attention to something which should be obvious to a user anyway.

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Replying to lionofludesch:
By paul.benny
25th Mar 2019 16:28

Ask the question another way: Why would you not include the disclosures?

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Replying to paul.benny:
By lionofludesch
25th Mar 2019 16:34

I wouldn't debate it. It discloses nothing more than is already disclosed.

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