Release date: 28 February 2020
Our Pro Forma Financial Statements for accounts prepared
under the Companies Act 2014 ('the Act') have been updated to reflect amendments to
FRS 102 and FRS 105 for periods beginning on or after 1 January 2019.
They also now include financial statements for a Medium Company and full and
abridged financial statements for an audited Micro Company.
These example financial statements use fictitious amounts and totals (not
just blank placeholders) to enable you to follow through and understand the
required presentations and disclosures.
This toolkit, which reflects these changes, contains:
- Full financial statements for an
audit-exemptMicro Company preparing accounts under FRS 105
and Schedule 3B of the Act;
- Abridged financial statements for the
audit-exempt Micro Company;
- Full financial statements for an audited Mirco Company preparing accounts under
FRS 105 and Schedule 3B of the Act, including the auditor’s
report for a Micro Company;
- Abridged financial statements for the audited
Micro Company;
- Full financial statements for an audit-exempt Small
Company preparing accounts under Section 1A of FRS 102 and
Schedule 3A of the Act;
- Abridged financial statements for the
audit-exempt Small Company;
- Full financial statements for an audited Small Company
preparing accounts under Section 1A of FRS 102 and Schedule 3A of the
Act;
- Abridged financial statements for the audited
Small Company; and
- Full financial statements for a Medium Company ('Regular
Company') preparing accounts under full FRS 102 and Schedule 3 of the
Act. These include investment properties stated at fair value,
financial instruments at fair value (and related disclosures), preference
shares treated as debt, a statement of Changes in Equity, and a Cash Flow
Statement with the new reconciliation of net debt.
All of the pro formas include extensive footnotes to provide context for the
formats and disclosures presented.
The toolkit does not deal with Group financial statements.
The pro formas are supplied as a download in MS Word
format.
Alternatively, our Financial
Statements Combined Disclosure Pack 2020 ROI combines the above toolkit with
our Financial Statements Disclosure Checklist 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
Consulting