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[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” prev_background_color=”#ffffff” next_background_color=”#ffffff” inner_width=”auto” inner_max_width=”1080px”][et_pb_row background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”1_2″ custom_padding__hover=”|||” custom_padding=”|||”][et_pb_button admin_label=”FRS 102 Main Menu” button_url=”https://uk.frs102.com/members/premium-toolkit/” url_new_window=”off” button_text=” Return to FRS 102 Main Index” button_alignment=”center” background_layout=”dark” custom_button=”on” button_bg_color=”#1e73be” button_letter_spacing=”0″ button_use_icon=”default” button_icon_placement=”right” 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Section 2 – Overview
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- Section 1
- Section 2
- Section 3
- Section 4
- Section 5
- Section 6
- Section 7
- Section 8
- Section 9
- Section 10
- Section 11
- Section 12
- Section 13
- Section 14
- Section 15
- Section 16
- Section 17
- Section 18
- Section 19
- Section 20
- Section 21
- Section 22
- Section 23
- Section 24
- Section 25
- Section 26
- Section 27
- Section 28
- Section 29
- Section 30
- Section 31
- Section 32
- Section 33
- Section 34
- Section 35
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- Section 1
- Section 2
- Section 3
- Section 4
- Section 5
- Section 6
- Section 7
- Section 8
- Section 9
- Section 10
- Section 11
- Section 12
- Section 13
- Section 14
- Section 15
- Section 16
- Section 17
- Section 18
- Section 19
- Section 20
- Section 21
- Section 22
- Section 23
- Section 24
- Section 25
- Section 26
- Section 27
- Section 28
- Section 29
- Section 30
- Section 31
- Section 32
- Section 33
- Section 34
- Section 35
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Section Downloads
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Contents
2.2 Objective of financial statements.
2.2.1 Extract from FRS102: Section 2.1A-2.3.
2.3 Qualitative characteristics of information in financial statements.
2.3.1 Extract from FRS102: Section 2.4-2.14.
2.4 Definition of an asset and recognition criteria.
2.4.1 Extract from FRS102: Section 2.15(a), Section 2.17-2.19, Section 2.29 and Section 2.37-2.38.
2.4.2.2 When an asset is to be recognised.
2.5 Definition of a liability and recognition criteria.
2.5.2.2 Recognition criteria for a liability.
2.6.1 Extract from FRS102: Section 2.15(c) and Section 2.22.
2.7 Definition and recognition of Income/revenue.
2.7.1 Extract from FRS102: Section 2.23(a), Section 2.25 and Section 2.41.
2.7.2.2 Identifying revenue from other income/gains.
2.7.2.3 Recognition of income.
2.8 Definition and recognition of expenses.
2.8.1 Extract from FRS102: Section 2.23(b), Section 2.26 and Section 2.42.
2.8.2.1 Definition of an expense.
2.8.2.2 Recognition of an expense.
2.8.2.3 Identifying expenses from losses.
2.8 Measurement of assets, liabilities, income and expenses.
2.8.1 Extract from FRS102: Section 2.33-.2.34.
2.9 Pervasive recognition and measurement principles.
2.9.1 Extract from FRS102: Section 2.35.
2.10.1 Extract from FRS102: Section 2.36.
2.11 Recognition in financial statements.
2.11.1 Extract from FRS102: Section 2.43-2.45.
2.12.1 Extract from FRS102: Section 2.52.
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Section 2: Concepts and Pervasive Principles
Section 2 outlines the concepts and persuasive principals to assist preparers in determining the accounting treatment in a transaction and provides guidance on the principles to be used where a transaction is not covered by the specific standards.
What is different?
FRS 105 requires all assets to be held at old, the company cannot carry any assets or liabilities at fair value. The compares to FRSSE/old UK & Irish GAAP which provided a choice in certain instances to carry items at revalued amount and FRS 102 specifically requires certain items to be carried at fair value.
FRS 105 is not as prescriptive and does not have as many qualitative characteristics as the FRSSE, old GAAP or FRS 102.
Although the wording may differ between FRSSE, old GAAP or FRS 102 and FRS 105, they are very similar in regard to the basic principles.
FRS 105 does not require a company to look at the guidance in other accounting frameworks (unless stated in the standard) to consider how an item is to be treated if it is not dealt with specifically within the standard instead it should look to the key concepts and pervasive principles in Section 2. FRS 102 specifically provides a hierarchy of where to go in order to determine the treatment of such items. FRSSE had a similar requirement.
What are the key points?
Section 2 sets out a list of qualitative characteristics which are used when assessing whether financial statements meet their objectives namely; reliability, substance over form, prudence and non-biasness.
Section 2 defines an asset as a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity.
A liability is defined as a present obligation as arising from past events, the settlement of which is expected to result in an outflow from the micro-entity of resources embodying economic benefits.
Asset and liabilities should be initially measured at historical cost unless there is a specific requirement elsewhere in the FRS. Subsequently the assets/liabilities cannot be carried at fair value (unless stated in the standard e.g- fair valuing non-exchange transactions, and asset/liabilities acquired in a business combination) instead they must be carried at cost less depreciation/impairment/unamortised transaction costs etc. For example:
- Investments of all types to be carried at cost less impairment;
- PPE, intangible assets, investment property, goodwill at cost less accumulated depreciation/amortisation and impairment;
- Stock – lower of cost or NRV;
- Trade debtors, creditors at the transaction price less unamortised transaction costs when material;
- Creditors, loans at market and non market rates etc. at the transaction amount less repayments, plus interest if any etc.;
- Bank loans at transaction amount net of transaction costs where material on initial recognition and subsequently at transaction amount less repayments, plus interest less unamortised transaction costs.
What do accountants need to do?
Ensure that staff understand the principles that underlie FRS 105 and are aware that assets/liabilities cannot be carried at fair value.
Where a dividend is due to be paid for periods beginning after 1 January 2016, then the companies need to ensure they have sufficient distributable reserves under FRS 105 (after transition adjustments are considered to allow for such a dividend (assuming that is the period they are transitioning to FRS 105).
What do companies need to do?
Ensure that owners/accountants understand the principles that underlie FRS 105 and are aware that assets/liabilities cannot be carried at fair value.
Where a dividend is due to be paid for periods beginning after 1 January 2016, then the companies need to ensure they have sufficient distributable reserves under FRS 105 (after transition adjustments are considered to allow for such a dividend (assuming that is the period they are transitioning to FRS 105).
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Examples
Example 1: Turnover/revenue versus other income.
Example 2: Turnover/revenue versus other income.
Example 3: Turnover/revenue versus other income.
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