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).
Alternatively, our Financial
Statements Combined Disclosure Pack 2020 ROI combines the above toolkit with
our Pro Forma Financial Statements 2020 ROI toolkit at a great value price.
Downloading your toolkit
Once you have placed your order
online, first print your invoice if you require one. Following this, go into
your My Account area on the website and open My courses
& downloads. Your toolkit will
be available to download there. You have up to 90 days from the date of purchase
to download your toolkit.
For more information, contact us at Practice
Consultingat Tel: +353 1 6377300