Are you preparing accounts under UK GAAP?
This product contains 3 full disclosure checklists to enable users to prepare accounts compliant with UK GAAP and company law.
There are also 4 sets of proforma accounts for a small audit exempt trading subsidiary company that illustrate the various reporting options for a small company under UK GAAP. Although the example is aimed at a small company, an example using the large company regulations is also included.
The disclosure checklists cover three scenarios:
• FRS 105 Micro-company accounts
• FRS 102 Section 1A - Small Company (full and abridged accounts), which covers both the preparation of full or abridged financial statements, and
• FRS 102 accounts, for a small company opting to prepare full FRS 102 financial statements, for example when approaching the small company thresholds or a group requirement.
There is also a summary to guide users to complete the correct disclosure checklist.
The 4 sets of proforma accounts included are:
• FRS 105 financial statements
• Abridged financial statements under FRS 102 Section 1A
• Full financial statements under FRS 102 Section 1A, and
• Financial statements under FRS 102, where the small company has voluntarily opted to prepare full FRS 102 accounts.
The method of delivery has changed and as such a number of forms and commentary have been updated. Please see the detail what’s changed guidance included within the product.
|Initial subscription fee|
|Number of principals within the firm - 1*||£130.00|
|Number of principals within the firm - 2-9*||£150.00|
|Number of principals within the firm - 10-19*||£180.00|
*Mercia Members receive a 10% discount.
All prices are subject to VAT. Prices are subject to change on 1 July.
Mercia online manuals are updated regularly by our technical staff and you will be notified of any significant regulatory changes by email.
Your subscription will automatically auto-renew on anniversary date, you will be notified by email before your subscription expires and offered the option to opt out of auto-renewal.
Operating System: Windows, Mac IOS.
Applications: Full version of Microsoft Office or Mac equivalent, PDF Reader.