A summary of the key financial reporting considerations for December 2020 year-ends and beyond.
UK GAAP FAQs
The Financial Reporting Faculty regularly produces FAQs on areas of general interest. We answer your initial questions on the topic, and guide you to any other relevant resources that are available.
The Financial Reporting Faculty also assists ICAEW’s Technical Enquiry Service in preparing helpsheets.
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
This guide identifies some key areas to consider when preparing disclosures within the annual report and accounts.
This guide summarises the temporary measures introduced relating to filing requirements at Companies House to support companies during the COVID-19 pandemic.
Why going concern is important for the accounts and how to make the assessment.
A checklist of factors to consider when preparing micro-entity accounts.
Factors to consider to help determine whether events are adjusting or non-adjusting in the accounts.
Factors to consider when preparing financial statements with early 2020 year ends.
A short guide on the impact for companies with 2019 and early 2020 year-ends primarily aimed at those entities preparing accounts in accordance with FRS 102.
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Companies preparing accounts for 2019 and early 2020 reporting dates will need to consider the impact that Brexit will have on the numbers to be reported and the disclosures required in the accounts.