Our guidance outlines who is responsible for ensuring that the going concern basis is appropriate, offers practical advice on how to make this assessment, and explains the implications for the accounts.
Displaying 1-10 of 11 results
Exclusive
Events after the end of the reporting period
- eBook chapter
- 30 Mar 2026
- Steve Collings
A chapter on events after the reporting period within the small companies' financial reporting framework and the micro-entities legislation, written by a specialist on small company reporting issues.
Exclusive
Events after the end of the reporting period
- eBook chapter
- 11 Sep 2025
- Steve Collings
Chapter on events after the end of the reporting period in a guide to all aspects of UK auditing standards and UK GAAP accounting standards.
Exclusive
The concepts and pervasive principles
- eBook chapter
- 01 May 2025
- Steve Collings
Chapter providing guidance for unlisted companies on the qualitative characteristics of financial statements and how items are classified among assets, liabilities, income, expenses and equity, as dealt with in FRS 102, Section 2.
Exclusive
Sample UK large company financial statements
- eBook chapter
- 01 Feb 2025
Example financial statements based on the requirements of the Companies Act 2006 and FRS 102.
Exclusive
Events after the End of the Reporting Period
- eBook chapter
- 01 Jan 2025
- Steve Collings
A chapter providing practical guidance on events after the end of the reporting period for financial statements under UK GAAP.
Striking off a company - accounting, auditing and other considerations
- Helpsheets and support
- 08 Dec 2023
- Technical Advisory Services
Technical helpsheet issued to help ICAEW members consider the options and impacts of striking off a company in terms of accounting, audit and other considerations.
Exclusive
Going concern considerations - a guide for IFRS reporters
- Helpsheets and support
- 06 Sep 2022
- Corporate Reporting Faculty
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
Exclusive
Going concern considerations – a guide for FRS 105 preparers
- Helpsheets and support
- 06 Sep 2022
- Corporate Reporting Faculty
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations – a guide for FRS 102 preparers
- Helpsheets and support
- 06 Sep 2022
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Events after the end of the reporting period
- eBook chapter
- 01 Feb 2019
- Rob Carrington, Ernst & Young
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 32 and IFRS, and covers the date when financial statements are authorised for issue, recognition and measurement of events occurring after the end of the reporting period, going concern, dividends, disclosures, and practical implementation issues.
Displaying 1-10 of 11 results
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