Financial Statements Disclosure Checklist 2020 ROI


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Summary

This popular toolkit has been brought right up-to-date to encompass changes to Company Law and Accounting Standards, and has been extended to include small companies and micro companies. It is now published as a fully-linked Excel workbook. – available to download now

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Description

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Release date: 5 December 2019

A combined checklist addressing the disclosure requirements of FRS 102, 105 and the Companies Act 2014, this is an essential tool for anyone preparing or auditing ROI financial statements.  Now in Excel format for easier navigation and completion, this checklist has been extensively updated to address changes to disclosure requirements arising from:

  • amendments to the Companies Act 2014 introduced by the Companies (Accounting) Act 2017 and the Companies (Statutory Audits) Act 2018; and
  • amendments to FRS 102 and FRS 105 for periods beginning on or after 1 January 2019

This checklist will assist you in the following ways:

  • Published in Excel, for easier navigation and completion
  • Reflects all changes to the disclosure requirements of Company Law and Accounting Standards up to the date of publication
  • Clearly distinguishes between the disclosure requirements applicable to Small, Medium and Large companies
  • Includes a separate section for Micro Companies
  • Brings together the disclosure requirements of Company Law and Accounting Standards and gives guidance on how these interact
  • Can be used either as a disclosure checklist for individual assignments or an essential reference tool
  • Includes references to source documents


It does not deal with Group financial statements, or financial statements prepared under International Financial Reporting Standards (IFRS).

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