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Welcome to FRS102.com
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Meet the FRS102.com Team
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Quick Downloads
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FRS 102 Differences on Transition Checklist (1119 downloads )
FRS 102 Differences on Transition Examples Appendix (1092 downloads )
Fillable Differences on Transition Checklist (866 downloads )
FRS 102 35 Part Differences Quick Guide (859 downloads )
FRS 102 35 Part Differences Guide (581 downloads )
FRS 102 Differences on Transition Checklist (1119 downloads )
FRS 102 Differences on Transition Examples Appendix (1092 downloads )
Fillable Differences on Transition Checklist (866 downloads )
FRS102 Simple Transition Case Study (377 downloads )
FRS102 Complex Case Study (388 downloads )
FRS102 Transition Letter of Engagement for Companies (470 downloads )
Draft Marketing FRS 102 Letter for Accountants - Fee Notification (181 downloads )
Draft Marketing FRS 102 Letter for Accountants - No Fee Notification (108 downloads )
FRS 102 Transition Flow Chart - For Use By Your Graphic Designer (139 downloads )
FRS 102 35 Part Guide - For Use By Your Graphic Designer (82 downloads )
Cost Amoritisation Tool (565 downloads )
Cash Flow Statement (1215 downloads )
S.236 & S.237 Directors Meeting and Draft Loan Agreement (1343 downloads )
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Latest Updates
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Quick Links
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FRS 102 – Section-by-Section Analysis
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Section 2:- Concepts and Pervasive Principles
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Section 3:- Financial Statement Presentation
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Scope and Basis of Preparation and Financial Statements
Reduced Disclosures for Subsidiaries and Ultimate Parents
Date from which Effective and Transitional Arrangements Including Required Disclosure
Appendix A to Section 1A – Guidance on Adapting Balance Sheet Formats
Appendix B to Section 1A – Guidance on Adapting the Profit and Loss Format
Appendix C to Section 1A – Minimum Disclosure Requirements for Small Entities
Appendix D to Section 1A – Additional Disclosures Encouraged for Small Entities
Practical Examples – Scope of Financial Reporting Standard FRS 102
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Qualitative Characteristics of Information in Financial Statements & Key Definitions
Definition & Recognition of Assets Liabilities & Equity
Practical Examples – Concepts and Pervasive Principles
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Scope & Key Concepts of Financial Statement Presentation
Complete Set of Financial Statements
Identification of Financial Statements
Practical Examples – Financial Statement Presentation
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Section 4:- Statement of Financial Position
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Section 5:- Statement of Comprehensive Income and Income Statement
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Information to be Presented in the Statement of Financial Position
Information to be Presented either in the Statement of Financial Position or in the Notes
Information to be Presented in the Notes
Alternative Statement of Financial Position
Difference Guide – Statement of Financial Position
Practical Examples – Statement of Financial Position
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Presentation of Total Comprehensive Income
Discontinued Operation Prior Period Adjustments, Exceptional Items and Extraordinary Items
Principal Transition Exemptions and Adjustments
Difference Guide – Statement of Comprehensive Income and Income Statement Position
Practical Examples – Statement of Comprehensive Income and Income Statement
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Statement of Changes in Equity
Statement of Income and Related Earnings
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Section 7:- Statement of Cash Flows
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Section 8:- Notes to the Financial Statements
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Section 9:- Consolidated and Separate Financial Statements
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Components of Cash and Cash Equivalents, Non-Cash Transactions
Principal Transition Adjustments and Other Disclosures
Difference Guide – Statement of Cashflows
Practical Examples – Statement of Cashflows
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Disclosure of Accounting Policies
Information about Judgements and Key Sources of Estimation Uncertainty
Difference Guide – Notes to the Financial Statements
Practical Examples – Notes to the Financial Statements
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Introduction and the Requirements
Subsidiaries – Definition, Voting and Consolidation
The Consolidation Process and Intra Group Balances & Transactions
Individual & Separate Financial Statements
Difference Guide – Consolidated and Separate Financial Statements
Practical Examples – Consolidated and Separate Financial Statements
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Section 10:- Accounting Policies, Estimates and Errors
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Section 11:- Basic Financial Instruments
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Section 12:- Other Financial Instruments Issues
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Selection and Application of Accounting Policies
Changes in Accounting Policies
Changes in Accounting Estimates
Corrections of Prior Period Errors
Difference Guide – Accounting Policies, Estimates and Errors
Practical Examples – Accounting Policies, Estimates and Errors
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Scope, Accounting Policy & Classification
Initial and Subsequent Measurement of Debt Instruments
Impairments of Financial Assets Held at Cost or Amortised Cost
Derecognition of Financial Liabilities
Difference Guide – Basic Financial Instruments
Practical Examples – Basic Financial Instruments
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Initial Recognition and Measurement of Financial Assets and Liabilities
Discontinuing Hedge Accounting
Taxation of Fair Value Derivatives
Difference Guide – Other Financial Instruments Issues
Practical Examples – Other Financial Instrument Issues
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Section 14:- Investment in Associates
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Section 15:- Investment in Joint Ventures
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Derecognition of Financial Liabilities
Difference Guide – Inventories
Practical Examples – Inventories
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Difference Guide – Investment in Associates
Practical Examples – Investments in Associates
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Scope, Definitions & Joint Venture Types
Fair Value Accounting for a Jointly Controlled Entity
Disclosures and Financial Statement Extracts
Difference Guide – Investments in Joint Ventures
Practical Examples – Investments in Joint Ventures
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Section 16:- Investment Property
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Section 17:- Property, Plant and Equipment
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Section 18:- Intangible Assets other than Goodwill
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Initial & Subsequent Measurement
Disclosure and Accounting Policies
Difference Guide – Investment Property
Practical Examples – Investment Property
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Measurement after Initial Recognition
Depreciation, Residual Value and Useful Lives
Recognition and Measurement Impairment
Practical Examples – Property, Plant and Equipment
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Measurement after Initial Recognition
Amortisation, Residual Value and Useful Lives
Impairments, Retreats and Disposal
Difference Guide – Intangible Assets other than Goodwill
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Section 19:- Business Combinations and Goodwill
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Section 21:- Provisions and Contingencies
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Scope, Definition and Structure
Purchase Method – Initial Recognition
Purchase Method – Subsequent Adjustment to Fair Value and Goodwill
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Business Combinations and Goodwill
Practical Examples – Business Combinations and Goodwill
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Scope,Lease Definitions and Classification
Initial Recognition and Subsequent Measurement-Financial Statements of Lessees: Finance Leases
Initial Recognition and Subsequent Measurement – Financial Statements of Lessors: Finance Leases
Manufacturer or Dealer Lessors
Financial Statements of Lessors: Operating Leases
Sale and Leaseback Transactions
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Initial Recognition & Subsequent Measurement
Onerous Contracts, Future Operating Losses and Restructuring
Decommission Costs/Re-instatement Costs/ Dilapidation Provision
Difference Guide – Provisions and Contingencies
Practical Examples – Provisions and Contingencies
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Section 22:- Financial Liabilities and Equity
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Section 24:- Government Grants
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Classification of an Instrument as Liability or Equity
Original Issue of Shares or Other Equity Instrument
Exercise of options, rights and warrants capitalisation on bonus issues of shares and share splits
Convertible Debt or Similar Compound Financial Instruments
Disclosures and Financial Statement Extracts
Difference Guide – Liabilities and Equity
Practical Examples – Liabilities and Equity
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Exchanges of Goods or Services
Agreements for the Construction of Real Estate
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Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Government Grants
Practical Examples – Government Grants
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Commencement and Cessation of Capitalisation
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Borrowing Costs
Practical Examples – Borrowing Costs
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Section 26:- Share Based Payments
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Measurment of Equity Settled Share Based Payments
Modification and Cancellation and Settlement
Cash Settled Share Based Payment Transactions (and Cash Alternatives)
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Share Based Payment
Practical Examples – Share Based Payment
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Section 27:- Impairment of Assets
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Impairment of Assets other than Inventories
Recognising an Impairment Loss
Reversal of an Impairment Loss
Difference Guide – Impairment of Assets
Practical Examples – Impairment of Assets
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Section 28:- Employee Benefits
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Section 30:- Foreign Currency Translation
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General Recognition Principle for all Employee Benefits
Post-Employment Benefits: Defined Contribution Plans
Post-Employment Benefits: Defined Benefit Plans – Recognition
Other Long-Term Employee Benefits
Disclosures, Accounting Polices and Financial Statement Extracts
Difference Guide – Employee Benefits
Practical Examples – Employee Benefits
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Recognition & Measurement of Current Tax
Recognition & Measurement of Deferred Tax
Practical Examples – Income Tax
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Net Investment in a Foreign Operation
Use of a Presentation Currency other than the Functional Currency
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Foreign Currency Translation
Practical Examples – Foreign Currency Translation
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Section 32:- Events After the End of the Reporting Period
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Section 33:- Related Party Disclosures
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Difference Guide – Hyperinflation
Practical Examples – Hyperinflation
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Scope, Requirements and Key Definitions
Recognition and Measurement – Adjusting Events After the End of the Reporting Period
Recognition and Measurement – Non-Adjusting Events After the End of the Reporting Period
Disclosure, Accounting Policies and Financial Statement Extracts
Difference Guide – Events After the End of the Reporting Period
Practical Examples – Events After the End of the Reporting Period
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Scope, Requirements and Key Definitions
Specific Related Party Exclusions
Disclosures, Accounting Policies and Financial Statement Extracts
Difference Guide – Related Party Disclosures
Practical Examples – Related Party
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Section 34:- Specialist Activities
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Section 35:- Transition to FRS 102
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Service Concession Arrangements
Retirement Benefit Plans: Financial Statements
Public Benefit Entities: Incoming Resources from Non-Exchange Transactions
Public Benefit Entity Combinations
Public Benefit Entity Concessionary Loans
Difference Guide – Specialised Activities
Practical Examples – Specialised Activities
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Procedure for Preparing Financial Statements at the Date of Transition
Mandatory Exceptions to Retrospective
Disclosures and Financial Statement Extracts
Practical Examples – Transition to this FRS
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