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.