Webinars and podcasts on specific topics are on our separate FRS 102 topics pages. This factsheet provides a high-level summary of FRS 102 and includes practical tips and guidance on some common pitfalls. Funds that are held for a particular purpose such as investment purpose, expansion of business settling future liabilities and others. <>/Metadata 777 0 R/ViewerPreferences 778 0 R/PageLabels 779 0 R>> Be aware that choosing a non-stop flight can sometimes be more expensive while saving you time. PDF Technical factsheet FRS 102 - small company reporting SSAP 21 requires a lessee to disclose the payments committed to be made during the next year, analysed between those in which the commitment expires: FRS 102 however, requires disclosure of the total minimum lease payment due over the lease term, with the payments aged by the bandings above but based on when payments are due rather than when the commitment expires. Manual of accounting: UK GAAP Suitable for both UK GAAP and IFRS reporters, this short webcast outlines the factors to consider in deciding whether COVID-19 is an adjusting or non-adjusting event after the reporting period. Please advise if this should be provided for in the accounts or disclosed as capital commitments. 30 Capital commitments | Croner-i Tax and Accounting This version was published in September 2014. 6.14 Commitments, contingent assets and liabilities 6.14 Commitments, contingent assets and liabilities Need help? HT10}@,z`3@{yG4z+XOqPwYIkwtfur-Ua!UhL|?h6yV$O'(doXK endobj $62 Cheap Flights to Grenoble - Expedia.com V jrVt, ]yXar" jZFw3Nt]v;!5l(s4AT x$J P2 JJ3hXJ Some guides and comparisons that we link to may pre-date the latest amendments to this standard. The introduction in the UK of the PSC (Persons with Significant Control) register means that its always possible to get an understanding from Companies House of who exercises significant influence or control over a private company without needing further disclosure in the notes to the financial statements. $X #{8h` Talk to us on live chat The requirements regarding provisions (liabilities of uncertain timing or amount) and contingencies are set out as part of FRS 102. Save content Tags Accounts Accounts production Subscribe to receive the latest BDO News and Insights. FRS 102 The Financial Reporting Standard applicable in the UK and
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