Planning for the 2021/22 reporting season - Practical help for preparers
In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.
Guidance for preparers of financial statements on the coronavirus outbreak, including advice on disclosure of risks and treatment of events after the reporting period.
Factors to consider when preparing financial statements – updated for 2020 and early 2021 year ends.
Factors to consider when preparing micro-entity accounts – updated for 2020 and early 2021 year ends.
This guide identifies some key areas to consider when preparing disclosures within the annual report and accounts.
This guide outlines the factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
Going concern and impairment considerations for those preparing accounts under FRS 102 or FRS 105 with late 2020 or early 2021 year-ends.
Key considerations for micro-entities preparing 2020/21 accounts in light of the pandemic.
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.
A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.
This short guide outlines the accounting implications of contract modifications to financial liabilities together with an illustrative example.
This guide outlines factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
This webinar explores common modification scenarios and explains their accounting implications.
A short webcast, suitable for UK GAAP and IFRS reporters, outlining the accounting requirements for impairment of assets in the context of the pandemic.
This guide helps non-insurers determine whether, and to what extent, they may be affected by the standard.
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
Why going concern is important for the accounts and how to make the assessment.
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This guide on IFRS 16 discusses how to assess whether a rent concession is a lease modification, how lessees and lessors account for rent concessions, and how to account for concessions that are not treated as lease modifications.
Survey of IFRS financial statements from more than 120 companies published after the coronavirus pandemic was declared. It provides examples of disclosures that illustrate the impact on entities which may help businesses in preparing their own financial statements.
Review by the FRC of interim and annual reports and accounts identifying areas where disclosures affected by coronavirus can be improved, along with examples of better disclosures.