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The illustrative disclosures in this publication combine the requirements of FRS 102 with those in the Companies Act and the Accounting Regulations, including those disclosures which are required on first-time adoption of FRS 102.
The requirements are explained in the facing page commentary, including cross references to their source. The front half of the annual report has also been updated to take account of the new requirement for a strategic report and consequential changes to the directors' report.
An overview of the UK regulatory framework is provided at the start of the book. This is followed by the narrative statements that are typically found in the front half of annual reports of UK unlisted groups. The back half of the book contains the model financial statements. Derailed commentary is provided throughout, outlining the disclosure requirements with cross references to the relevant source material.