Premium Toolkit – FRS102.com UK

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Welcome to FRS102.com

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Meet the FRS102.com Team

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Latest Updates

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FRS 102 – Section-by-Section Analysis

Section 1:- Scope

Section 2:- Concepts and Pervasive Principles

Section 3:- Financial Statement Presentation

Section 1 Home Page

1.1 Scope

1.2 Basis of preparation of financial statements

1.3 Reduced disclosures for subsidiaries (and ultimate parents)

1.4 Date from which effective and transitional arrangements

Section 1A Small Entities

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

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Section 2 Home Page

2.1 Scope

2.2 Objective of Financial Statements

2.3 Qualitative Characteristics of Information in Financial Statements

2.4 Definition of an Asset and Recognition Criteria

2.5 Definition of a Liability and Recognition Criteria

2.6 Definition of Equity

2.7 Definition and Recognition of Income/Revenue

2.8 Definition and Recognition of Expenses

2.9 Pervasive Recognition and Measurement Principles

2.10 Accrual Basis

2.11 Recognition in Financial Statements

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Section 3 Home Page

3.1 Scope

3.2 Small company’s exemptions for certain sections in Section 3.

3.3 True and fair view.

3.4 Compliance with this FRS.

3.5 Compliance with this FRS – True and fair override.

3.6 Going concern.

3.7 Frequency of reporting.

3.8 Consistency of presentation.

3.9 Comparative information.

3.10 Materiality and aggregation.

3.11 Complete set of financial statements.

3.12 Identification of the financial statements.

3.13 Presentation of information not required by this FRS.

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Section 4:- Statement of Financial Position

Section 5:- Statement of Comprehensive Income and Income Statement

Section 6:- (SOCE)

Section 4 Home Page

4.1 Scope of this section.

4.2 Small Companies-Exemptions.

4.3 Information to be presented in the statement of financial position.

4.4 Information to be presented either in the statement of financial position or in the notes- Share Capital and Equity Disclosures.

4.5 Information to be presented in the notes-binding agreement to sell (a) major assets/asset groups.

4.6 Alternative statement of financial position format.

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Section 5 Home Page

5.1 Scope of this section.

5.2 Small companies – exemptions.

5.3 Presentation of total comprehensive income.

5.4 Single-statement approach.

5.5 Two-statement approach.

5.6 Alternative profit and loss format.

5.7 Discontinued operations.

5.8 Prior year/period adjustments.

5.9 Exceptional items and extraordinary items.

5.10 Operating profit.

5.11 Analysis of expenses.

5.12 Exemption from preparing a profit and loss account when consolidated financial statements are prepared.

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Section 6 Home Page

6.1 Scope of this section.

6.2 Small Companies Exemption.

6.3 Statement of changes in equity.

6.4 Statement of income and retained earnings.

Section 7:- Statement of Cash Flows

Section 8:- Notes to the Financial Statements

Section 9:- Consolidated and Separate Financial Statements

Section 7 Home Page

7.1 Scope.

7.2 Cash equivalents.

7.3 Information to be presented in the statement of cash flows.

7.4 Operating activities.

7.5 Investing activities.

7.6 Financing activities.

7.7 Interest and dividends.

7.8 Income tax.

7.9 Non-controlling interests-consolidated financial statements.

7.10 Acquisition and disposal of subsidiary.

7.11 Foreign currency cash flows.

7.12 Components of cash and cash equivalents.

7.13 Non-cash transactions.

7.14 Sample of Cash Flow Statement.

7.15 Other disclosures – Cash and cash equivalents not available for use.

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Section 8 Home Page

8.1 Scope.

8.2 Structure of the notes.

8.3 Disclosure of accounting policies.

8.4 Information about judgements.

8.5 Information about key sources of estimation uncertainty.

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Section 9 Home Page

9.1 Scope

9.2 Requirement to present consolidated financial statements

9.3 Definition of a subsidiary

9.4 Subsidiaries excluded from consolidation

9.5 Special purpose entities

9.6 Consolidation procedures

9.7 Intragroup balances and transactions

9.8 Uniform reporting date and reporting period

9.9 Uniform accounting policies

9.10 Acquisition and disposal of subsidiaries

9.11 Non-controlling interest in subsidiaries

9.12 Transferring a business within a group

9.13 Intermediate payment arrangements

9.14 Individual and separate financial statements

9.15 Disclosures requirements

Section 10:- Accounting Policies, Estimates and Errors

Section 11:- Basic Financial Instruments

Section 12:- Other Financial Instruments Issues

Section 10 Home Page

10.1 Overview

10.2 Selection and application of accounting policies

10.3 Consistency of accounting policies

10.4 Changes in accounting policies

10.5 Applying changes in accounting policies

10.6 Retrospective application

10.7 Disclosure of a change in accounting policy

10.8 Changes in accounting estimates

10.9 Corrections of prior period errors

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Section 11 Home Page

11.1 Overview of Section 11.

11.2 Accounting policy choice.

11.3 Scope of the Section 11 and Section 12.

11.4 Classification of financial instruments.

11.5 Conditions for debt instruments to meet the definition of a basic financial instrument

11.6 Initial and subsequent measurement of debt instruments.

11.7 Fair valuing investments for debt instruments and non-puttable/non-convertible ordinary and preference shares within the scope of section 11.

11.8 Impairments of financial assets held at cost or amortised cost

11.9 Derecognition of a Financial Asset

11.10 Derecognition of financial liabilities.

11.11 Presentation.

11.12 Disclosures.

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Section 12 Home Page

12.1 Deciding what instruments come within the scope of section 12.

12.2 Accounting policy choice.

12.3 Scope of Section 12.

12.4 Initial recognition and subsequent measurement of financial assets and liabilities.

12.5 Fair value.

12.6 Impairment of financial instruments measured at cost or amortised cost.

12.7 Derecognition of a financial asset or financial liability.

12.8 Hedge accounting.

12.9 Grouping of items as hedged items.

12.10 Hedging a component of an item.

12.11 Hedging instruments.

12.12 Conditions for hedge accounting.

12.13 Accounting for qualifying hedging relationships.

12.14 Fair value hedges.

12.15 Cash flow hedges.

12.16 Hedges of a net investment in a foreign operation.

12.17 Discontinuing hedge accounting.

12.18 Taxation of fair valuing derivatives – current and deferred tax.

12.19 Presentation.

12.20 Disclosures.

Section 13:- Inventories

Section 14:- Investment in Associates

Section 15:- Investment in Joint Ventures

Section 13 Home Page

13.1 Scope and definition.

13.2 Measurement of inventory.

13.3 Cost of purchase.

13.4 Cost of conversion – production overheads.

13.5 Cost excluded from inventories.

13.6 Cost measurement techniques.

13.7 Impairment of inventories.

13.8 Derecognition as an asset

13.9 Disclosures.

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Section 14 Home Page

14.1 Scope.

14.2 Definition of Associate.

14.3 Measurement—accounting policy election.

14.4 Cost model

14.5 Equity method.

14.6 Discontinuing the equity method.

14.7 Initial carrying amount of an associate following loss of control of an entity.

14.8 Step increase in an existing associate.

14.9 Step increase from investment/financial asset to associate.

14.10 Fair value model – entity that is not a parent or is not required to prepare consolidated accounts.

14.11 Disclosure requirements.

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Section 15 Home Page

15.1 Scope

15.2 Definition of joint ventures

15.3 Jointly controlled operations

15.4 Jointly controlled assets

15.5 Jointly controlled entities

15.6 Cost model

15.7 Equity method

15.8 Discontinuing the equity method

15.9 Initial carrying amount of a joint venture following loss of control of an entity (moving from a subsidiary to a joint venture)

15.10 Step increase in an existing joint venture

15.11 Step increase from investment/financial asset to joint venture

15.12 Fair value model for a jointly controlled entity

15.13 Disclosures in individual and consolidated financial statements

Section 16:- Investment Property

Section 17:- Property, Plant and Equipment

Section 18:- Intangible Assets other than Goodwill

Section 16 Home Page

16.1 Scope

16.2 Definition of investment property

16.3 Operating lease classified as investment property

16.4 Mixed use property or property lease to other group companies classified as investment property

16.5 Transfers to/from investment property

16.6 Disclosures

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Section 17 Home Page

17.1 Scope

17.2 Recognition

17.2.3 Measurement at initial recognition

17.2.4 Exchange of assets

17.2.5 Measurement after Initial Recognition

17.2.6 Depreciation, residual value and useful lives

17.2.7 Recognition and measurement of impairment.

17.2.8 Derecognition

17.2.9 Disclosures

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Section 18 Home Page

18.1 Introduction.

18.2 Scope of the standard.

18.3 Recognition.

18.4 Acquisition as part of a business combination – recognition, initial measurement.

18.5 Separately acquired intangible assets – recognition, and initial measurement.

18.6 Internally generated intangible assets – recognition and initial measurement.

18.7 Measurement after initial recognition.

18.8 Amortisation, useful life and residual value.

18.9 Impairments, retirements and disposals.

18.10 Disclosures.

Section 19:- Business Combinations and Goodwill

Section 20:- Leases

Section 21:- Provisions and Contingencies

Section 19 Home Page

19.1 Scope

19.2 Business combinations defined

19.3 Structure of a business combination

19.4 Purchase method – steps

19.5 Purchase method – Identifying the acquirer

19.6 Purchase method – Cost of a business combination

19.7 Adjustments to the cost of a business combination contingent on future events

19.8 Allocating of the cost of a business combination to the asset acquire and liabilities assured.

19.9 Measurement of deferred tax, employee benefit and share based payments

19.10 Purchases method – Subsequent adjustment to fair value and accounting for Goodwill

19.11 Business combination achieved in stages

19.12 Negative goodwill

19.13 Group reconstructions

19.14 Disclosures

19.15 Disclosures – Group reconstructions

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Section 20 Home Page

20.1 Overview.

20.2 Scope.

20.3 Determining whether an arrangement contains a lease.

20.4 Classification of leases.

20.5 Change in lease classification.

20.6 Initial recognition and subsequent measurement-financial statements of lessees: finance leases

20.7 Initial recognition and subsequent measurement – financial statements of lessees and lessor: operating leases

20.8 Initial recognition and subsequent measurement -financial statements of lessors: finance leases

20.9 Manufacturer or dealer lessors.

20.10 Financial statements of lessors: operating leases.

20.11 Sale and leaseback transactions.

20.12 Disclosures.

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Section 21 Home Page

21.1 Scope.

21.2 Initial recognition and subsequent measurement

21.3 Onerous contracts.

21.4 Future operating losses.

21.5 Restructuring.

21.6 Contingent liabilities.

21.7 Contingent assets.

21.8 Decommission costs/ reinstatement/dilapidation provision.

21.9 Remediation provision.

21.10 Disclosures.

Section 22:- Financial Liabilities and Equity

Section 23:- Revenue

Section 24:- Government Grants

Section 22 Home Page

22.1 Scope.

22.2 Classification of an instrument as liability or equity.

22.3 Classification of an instrument as liability or equity where contingency exists

22.4 Original issue of shares or other equity instruments.

22.5 Exercise of options, rights and warrants.

22.6 Capitalisation or bonus issues of shares and share splits.

22.7 Convertible debt or similar compound financial instruments

22.8 Distributions to Owners

22.9 Non-controlling interest and transactions in shares of a consolidated subsidiary.

22.10 Disclosures.

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Section 23 Home Page

23.1 Scope.

23.2 Measurement of revenue.

23.3 Deferred payment

23.4 Exchanges of goods or services.

23.5 Identification of the revenue transaction.

23.6 Sale of goods.

23.7 Agreements for the construction of real estate.

23.8 Rendering of services.

23.9 Construction contracts.

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Section 24 Home Page

24.1 Scope of this section.

24.2 Recognition and measurement.

24.3 Performance model.

24.4 Accrual model.

24.5 Classification in the profit and loss.

24.6 Repayment of grants.

24.7 Disclosures.

Section 25:- Borrowing Costs

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Section 25 Home Page

25.1 Scope.

25.2 Recognition.

25.3 Commencement and cessation of capitalisation.

25.4 Disclosures.

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Section 26:- Share Based Payments

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Section 26 Home Page

26.1 Scope of this section.

26.2 Recognition with or without vesting conditions.

26.3 Measurement of equity-settled share-based payment transactions.

26.4 Valuation of shares, Share options and equity-settled share appreciation rights.

26.5 Modifications to the terms and conditions on which equity instruments were granted.

26.6 Cancellations and settlements.

26.7 Cash-settled share-based payment transactions (and cash alternatives).

26.8 Group plans.

26.9 Deferred tax.

26.10 Disclosures.

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Section 27:- Impairment of Assets

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Section 27 Home Page

27.1 Objective and scope.

27.2 Impairment of inventories.

27.3 Impairment of assets other than inventories.

27.4 Impairment – assessing if an impairment is required.

27.5 Indicators of impairment

27.6 Measuring recoverable amount

27.7 Fair value less costs to sell

27.8 Value in use.

27.9 Assets held for service potential

27.10 Recognising and measuring an impairment loss for a cash-generating unit

27.11 Additional requirements for impairment of goodwill

27.12 Reversal of an impairment loss.

27.13 Reversal when recoverable amount was estimated for a cash-generating unit

27.14 Disclosures.

Section 28:- Employee Benefits

Section 29:- Income Tax

Section 30:- Foreign Currency Translation

Section 28 Home Page

28.1 Scope.

28.2 General recognition principle for all employee benefits.

28.3 Short-term employee benefits.

28.4 Recognition and measurement: Short-term compensated absences.

28.5 Recognition: Profit-sharing and bonus plans.

28.6 Post-employment benefits: defined contribution plans.

28.7 Multi-employer plans and state plans.

28.8 Post-employment benefits: Defined benefit plans – recognition.

28.9 Measurement of the net defined benefit liability.

28.10 Inclusion of both vested and unvested benefits.

28.11 Discounting.

28.12 Actuarial valuation method.

28.13 Plan introductions, changes, curtailments and settlements.

28.14 Cost of a defined benefit plan.

28.15 Net interest cost –defined benefit plan.

28.16 Remeasurement of the net defined benefit liability.

28.17 Reimbursements.

28.18 Other long-term employee benefits.

28.19 Termination benefits.

28.20 Group defined benefit plans.

28.21 Deferred tax and pension schemes.

28.22 Disclosures.

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Section 29 Home Page

29.1 Scope.

29.2 Recognition and measurement of current tax.

29.3 Provision for close company surcharge.

29.4 Recognition of deferred tax.

29.5 Measurement of deferred tax on business combinations.

29.6 Withholding tax on dividends.

29.7 Offsetting.

29.8 Value Added Tax (“VAT”) and other similar taxes.

29.9 Presentation and disclosures.

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Section 30 Home Page

30.1 Scope.

30.2 Functional currency.

30.3 Reporting foreign currency transactions in the functional currency – Initial recognition and subsequent measurement (where they exist at the balance sheet date)

30.4 Net investment in a foreign operation.

30.5 Change in functional currency.

30.6 Use of a presentation currency other than the functional currency.

30.7 Translation of a foreign operation into the investor’s presentation currency.

30.8 Disclosures.

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text_text_shadow_blur_strength=”text_text_shadow_style,%91object Object%93″ text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length=”link_text_shadow_style,%91object Object%93″ link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length=”link_text_shadow_style,%91object Object%93″ link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength=”link_text_shadow_style,%91object Object%93″ link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength=”header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” z_index_tablet=”500″]

Section 31:- Hyperinflation

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Section 32:- Events After the End of the Reporting Period

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Section 33:- Relates Party Disclosures

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Difference Guide – Hyperinflation

Practical Examples – Hyperinflation

Disclosure Checklist

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Section 32 Home Page

32.1 Scope.

32.2 Events after the end of the reporting period defined.

32.3 Recognition and measurement – Adjusting events after the end of the reporting period.

32.4 Recognition and measurement – Non-adjusting events after the end of the reporting period.

32.5 Going concern.

32.6 Dividends.

32.7 Disclosure.

32.8 Adjusting events after the end of the reporting period.

32.9 Non-adjusting events after the end of the reporting period.

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Section 33 Home Page

33.1 Scope.

33.2 Exclusions from Section 33 requirements – Wholly owned entities within the group.

33.4 Related party defined – Entities.

33.5 Specific related party exclusions.

33.6 Disclosures.

Section 34:- Specialist Activities

Section 35:- Transition to FRS 102

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Section 34 Home Page

34.1 Scope.

34.2 Agriculture – recognition and measurement.

34.3 Measurement – fair value model.

34.5 Disclosures – fair value model.

34.7 Measurement – cost model.

34.8 Disclosures – cost model.

34.9 Extractive Activities.

34.10 Service Concession Arrangements.

34.11 Financial Institutions.

34.12 Retirement Benefit Plans: Financial Statements.

34.13 Heritage Assets.

34.14 Funding Commitments.

34.15 Public benefit entities: Incoming Resources from Non-Exchange Transactions.

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Section 35 Home Page

35.1 Scope.

35.2 First-time adoption – Extract from FRS102: Section 35.3-35.6.

35.3 Procedures for preparing financial statements at the date of transition.

35.4 Mandatory exceptions to retrospective application – derecognition.

35.5 Mandatory exceptions to retrospective application – accounting estimates.

35.6 Mandatory exceptions to retrospective application – discontinued operations.

35.7 Mandatory exceptions to retrospective application – non-controlling interest.

35.8 Optional exemptions – business combinations.

35.9 Optional exemptions – Share based payment transactions.

35.10 Optional exemptions – Fair value or revaluation as deemed cost.

35.11 Optional exemptions – Individual and separate financial statements – carrying amount as deemed cost.

35.12 Optional exemptions – Compound financial instruments.

35.13 Optional exemptions – Decommissioning liabilities included in the cost of property, plant and equipment.

35.14 Optional exemptions – Dormant companies.

35.15 Optional exemptions – Deferred development costs as a deemed cost.

35.16 Optional exemptions – Borrowing costs.

35.17 Optional exemptions – lease incentives.

35.18 Optional exemptions – Public benefit entity combinations.

35.19 Optional exemptions – Assets and liabilities of subsidiaries, associates and joint ventures – where accounts prepared after group accounts.

35.20 Optional exemptions – Hedge accounting – deemed meeting of hedge documentation conditions.

35.21 Optional exemptions – Small entities – fair value measurement of financial instruments and financing transactions involving related parties.

35.22 Impracticability – In transition.

35.23 Optional exemptions – Service concession arrangements, Arrangements containing a lease, Extractive activities.

35.24 Disclosures.

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