Are you preparing accounts under UK GAAP?
This online product contains 6 sets of annotated model 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.
Full disclosure checklists are also provided to assist in the preparation of the accounts.
The model 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
• PIC Micro Entity Model Accounts
• PIC Small FRS 102 section 1A Model Accounts
This online product also provides you with disclosure checklists covering 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
Updated to include the changes introduced in December 2017 when the FRC issued ‘Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Triennial review 2017: Incremental improvements and clarifications’, and then in March 2018, a consolidated version of FRS 102. There were also some amendments due to changes to FRS 105 and recent changes to legislation.
|Initial subscription fee|
|Initial subscription fee: Number of principals - 1*||£125.00|
|Initial subscription fee: Number of principals - 2-9*||£145.00|
|Initial subscription fee: Number of principals - 10-19*||£175.00|
|Subscription renewal: Number of principals - 1*||£125.00|
|Subscription renewal: Number of principals - 2-9*||£145.00|
|Subscription renewal: Number of principals - 10-19*||£175.00|
*Mercia Members receive a 10% discount.
All prices are subject to VAT. Prices are subject to change on 1 July.
There is a one-off initial subscription fee for the right to use the product dependent on the number of principals at your firm.
In order to keep you up to date, you will be automatically enrolled in our online update service. Your subscription renewal will be invoiced on anniversary date.
Operating System: Windows 7 or above.
Applications: Full version of Microsoft Office 2007, 2010, 2013 and 2016, Adobe Reader.