UK GAAP FAQs

Brexit - reflections on implications for financial reporting

A summary of the key financial reporting considerations for December 2020 year-ends and beyond.

Coronavirus: Going concern considerations – a guide for FRS 105 preparers

Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.

COVID-19 and FRS 102 accounts - how to improve disclosures

This guide identifies some key areas to consider when preparing disclosures within the annual report and accounts.

Coronavirus: Filing deadlines

This guide summarises the temporary measures introduced relating to filing requirements at Companies House to support companies during the COVID-19 pandemic.

COVID-19 and going concern – Guidance for Directors of SME Businesses

Why going concern is important for the accounts and how to make the assessment.

Checklist: implications of COVID-19 for the preparation of micro-entity accounts (FRS 105)

A checklist of factors to consider when preparing micro-entity accounts.

How to distinguish adjusting from non adjusting post balance sheet events under UK GAAP

Factors to consider to help determine whether events are adjusting or non-adjusting in the accounts.

Checklist: implications of COVID-19 for the preparation of accounts under FRS 102

Factors to consider when preparing financial statements with early 2020 year ends.

The financial reporting implications of coronavirus

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.

Brexit and financial reporting preparing FRS 102 accounts for 2019/20

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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.