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| Old GAAP | FRS 102 | Further Comment On Differences |
| Post Balance Sheet Events | Events after the reporting period (S.32) | |
| Events after the end of the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. | Same as old GAAP.
|
No differences. |
| Adjusting events provide further evidence of conditions that existed at the end of the reporting period and lead to adjustments to the financial statements. | Same as old GAAP.
|
No differences. |
| Non-adjusting events relate to conditions that arose after the end of the reporting period and do not lead to adjustments, only to disclosures in the financial statements. | Same as old GAAP.
|
No differences. |
| Dividends proposed or declared after the end of the reporting period are not recognised as a liability in the reporting period. | Same as old GAAP.
|
No differences. |
| Management discloses the date on which the financial statements were authorised for issue and who gave that authorisation. If the owners or other persons have the power to amend the financial statements after issue, this fact is also disclosed. | Same as old GAAP.
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No differences. |
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