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Change of Accounting Date - Financial Reporting

Disclosure of change of accounting date for a small company

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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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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to lionofludesch
25th Mar 2019 16:28

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

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to paul.benny
25th Mar 2019 16:34

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

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