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Amendments to FRS 101 2016/17 cycle

15 November 2017

On 12 July 2017, the FRC issued ‘Amendments to FRS 101 – 2016/17 cycle’ following its annual review of the FRS 101 Reduced Disclosure Framework.

Financial reporting framework questions

29 June 2017

Frequently asked questions we have had around the transition to the new UK GAAP.

Which financial reporting framework is applicable to me?

13 June 2017

The financial reporting framework that applies to UK entities preparing financial statements is set out in FRS 100 Application of Financial Reporting Requirements. FRS 100 sets out five options for preparing financial statements.

IFRS

13 June 2017

UK companies listed in an EU securities market are required to prepare their consolidated financial statements in accordance with IFRS, complying with all relevant standards.

UK GAAP - FRS 101

13 June 2017

FRS 101 ‘Reduced Disclosure Framework’ sets out the financial reporting requirements and disclosure exemptions available for use by subsidiaries and ultimate parent companies in their individual financial statements.

Amendments to FRS 101 - 2015/16 cycle in July 2016

13 June 2017

In July 2016, the FRC issued Amendments to FRS 101 – 2015/16 cycle following the conclusion of their 2015/16 annual review.

FRS 101: frequently asked questions

13 June 2017

Below are some answers to recent questions we have had around the changes to FRS 101.

FRS 101: what disclosure exemptions are available

13 June 2017

FRS 101 provides a number of disclosure exemptions for qualifying entities, some of which are available automatically and some of which require equivalent disclosure by the parent entity.

FRS 101: what entities qualify

13 June 2017

In order to apply FRS 101 and take advantage of the disclosure exemptions, you need to be a ‘qualifying entity’.

Financial reporting advisory

In our view, letting financial reporting lead the way increases your chance of achieving your objectives. That’s why we want to help you develop a reporting structure that suits your business and sets you on the way to successful transformation.

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