Auditing and Assurance Standards and Guidance

FRC Bulletins

Bulletin: Compendium of illustrative auditor's reports on United Kingdom private sector financial statements for periods commencing on or after 17 June 2016

Appendices

Appendix 5— Publicly traded standard listed company preparing group financial statements under IFRSs and parent company financial statements under UK GAAP

dotbullet    Company is a standard listed company, a quoted company and a public-interest entity

dotbullet    Company prepares group financial statements under IFRSs as adopted by the EU and parent company financial statements under UK GAAP (FRSs 100 and 101)

dotbullet    Section 408 exemption taken in respect of parent company's own profit and loss account

dotbullet    Corporate governance statement is incorporated into the directors' report either directly or by incorporation by reference

dotbullet    Description of the auditor's responsibilities for the audit of the financial statements is included by reference to the location of such a description included on the FRC's website

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