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Section 35 – Introduction
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Simple Transition Case Study
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Complex Transition Case Study Part 2
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Complex Transition Case Study Part 1
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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Section 35 – Analysis
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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
35.2 First-time adoption – Extract from FRS102: Section 35.3-35.6.
35.2.1.2 Illustration of transition dates.
35.2.1.3 Complete set of financial statements.
35.2.1.4 Statement of compliance and statement that these are first set under FRS 102.
35.2.1.5 Disclosure where an entity is applying the reduced disclosure framework.
35.3 Procedures for preparing financial statements at the date of transition.
35.3.1 Extract from FRS102: Section 35.7-35.8.
35.3.2.2 Practical adjustments on transition to FRS 102.
35.4 Mandatory exceptions to retrospective application – derecognition.
35.4.1 Extract from FRS102: Section 35.9(a).
35.4.2.1 Derecognition defined.
35.5 Mandatory exceptions to retrospective application – accounting estimates.
35.5.1 Extract from FRS102: Section 35.9(c)
35.5.2.1 Non retrospective adjustment account estimates.
35.5.2.2 Retrospective adjustments to a prior period material error.
35.6 Mandatory exceptions to retrospective application – discontinued operations.
35.6.1 Extract from FRS102: Section 35.9(d).
35.7 Mandatory exceptions to retrospective application – non-controlling interest.
35.7.1 Extract from FRS102: Section 35.9(e).
35.8 Optional exemptions – business combinations.
35.8.1 Extract from FRS102: Section 35.10(a).
35.8.2.2 Possible adjustments even where the exmption is claimed – deferred tax.
35.8.2.3 Adjustments to business combinations where it occurs after the date of transition.
35.9 Optional exemptions – Share based payment transactions.
35.9.1 Extract from FRS102: Section 35.10(b).
35.10 Optional exemptions – Fair value or revaluation as deemed cost.
35.10.1 Extract from FRS102: Section 35.10(c) and Section 35.10(d).
35.10.2.2 Previous GAAP revaluation as deemed cost.
35.10.2.3 Fair value as deemed cost.
35.10.2.4 Revaluation option chosen under old GAAP, reverting to the cost model on transition.
35.11.1 Extract from FRS102: Section 35.10(f).
35.12 Optional exemptions – Compound financial instruments.
35.12.1 Extract from FRS102: Section 35.10(g).
35.13.1 Extract from FRS102: Section 35.10(l).
35.14 Optional exemptions – Dormant companies.
35.14.1 Extract from FRS102: Section 35.10(m).
35.14.2.2 When is an entity considered dormant?
35.15 Optional exemptions – Deferred development costs as a deemed cost.
35.15.1 Extract from FRS102: Section 35.10(n).
35.15.2.2 What happens if an entity expensed developments costs in the past?
35.16 Optional exemptions – Borrowing costs.
35.16.1 Extract from FRS102: Section 35.10(o).
35.17 Optional exemptions – lease incentives.
35.17.1 Extract from FRS102: Section 35.10(p).
35.17.2.2 Leases incentives received since the date of transition.
35.18 Optional exemptions – Public benefit entity combinations.
35.18.1 Extract from FRS102: Section 35.10(q).
35.19.1 Extract from FRS102: Section 35.10(r).
35.20 Optional exemptions – Hedge accounting – deemed meeting of hedge documentation conditions.
35.20.1 Extract from FRS102: Section 35.10(t).
35.21.1 Extract from FRS102: Section 35.10(u) and Section 35.10(v).
35.22 Impracticability – In transition.
35.22.1 Extract from FRS102: Section 35.11.
35.22.2.1 What is defined as impracticable.
35.22.2.2 What is the exemption.
35.24.1 Extract from FRS102: Section 35.12-35.15.
35.24.2.2 Sample Accounting policy note detailing first time disclosure.
35.24.2.3 Transition exemption not (application of Section 35.12 to 35.15 of FRS 102).
35.24.2.4 Transition note – (applying requirements of Section 35.12 to 35.15 of FRS 102).
35.24.2.4.1.1 Holiday pay accrual.
35.24.2.4.1.2 Rent free period for operating leases.
35.24.2.4.1.3 Revaluation of tangible assets.
35.24.2.4.1.4 Sales on unusual credit terms.
35.24.2.4.1.5 Capitalisation of borrowing costs.
35.24.2.4.1.6 Investment Property carried at fair value.
35.24.2.4.1.7 Deferred taxation.
35.24.2.4.1.8 Revaluation of tangible assets.
35.24.2.4.1.9 Revaluation of tangible assets.
35.24.2.4.1.10 Past service costs – Defined benefit scheme.
35.24.2.4.1.11 Defined benefit scheme previously accounted for as a defined contribution scheme.
35.24.2.4.1.12 Net interest charge on defined benefit schemes.
35.24.2.4.1.13 Recognition of pension surplus.
35.24.2.4.1.14 Acquisition of non-controlling interest.
35.24.2.4.1.15 Restatement of prior acquisitions.
35.24.2.4.1.16 Loans and advances to group/related companies/directors.
35.24.2.4.1.17 Loans and advances from group/related companies/directors.
35.24.2.4.1.19 Traded investments.
35.24.2.4.1.20 Computer software.
35.24.2.4.1.21 Prior year adjustment – material error.
35.24.2.4.1.22 Statement of cash flows.
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Section 35: Transition to FRS 102
Summary
Section 35 deals with the transition process to FRS102 and the exemptions available to first time adopters on transition to FRS 102 so as to make the transition easier on entities.
What are the key points?
An entity must determine the transition date and provide comparative information in respect of the prior period for all amounts presented in the financial statements.
An opening balance sheet is not required to be presented however these opening balances must apply FRS 102.
A reconciliation is required between the profit and opening equity reported under old GAAP and FRS 102 for the opening balance sheet and the comparative period detailing the reasons for the transition adjustments.
The main exemptions which are provided are:
- A dormant entity as defined by the Companies Act can elect not to transition to FRS 102 until it moves from being a dormant entity as defined by the Act;
- Elect not to apply Section 19 – Business Combinations and Goodwill to combinations prior to the date of transition;
- Elect not to apply Section 26 – Share based payment transactions entered into prior to the date of transition where they were accounted for under FRS 20;
- Elect to measure property, plant and equipment, investment property or intangible assets which meet Section 16, 17 and 18 criteria at fair value or revaluation at the date of transition and deem the fair value or revaluation less depreciation as deemed cost. Where revaluation is used as deemed cost then the revaluation reserve is transferred to other equity;
- In the individual financial statements elect to treat the carrying value under previous GAAP of investments in subsidiaries, joint ventures and associates to be the deemed cost;
- Where a compound financial instrument was previously not accounted for as such under old GAAP and the liability component has been settled then an exemption can be made not to account for same as a compound instrument;
- Elect to treat the carrying amount of development expenditure under old GAAP as its deemed cost;
- Elect to treat the date of transition as the date in which a policy for capitalisation of borrowing costs is chosen;
- Elect to treat lease incentives received prior to the date of transition under old GAAP rules i.e. these incentives continue to be released up to the break clause;
- Elect to include the cost of decommissioning liabilities as the cost of an item of property, plant and equipment at the date of transition as opposed to the date in which it arose;
- Elect to apply hedge accounting from the date in which three of the five conditions are met if the two conditions relating to the documentation of the hedging relationship and the causes for ineffectiveness are documented prior to signing the financial statements. A similar election is possible for hedges in operation at the date of transition; and
- Specific exemption for extractive, service concession arrangements and arrangements containing a lease on first time adoption.
Section 35 contains mandatory exceptions whereby first time adopters cannot change the accounting that it followed previously for any of the following transactions:
- De-recognition of financial assets and liabilities;
- Accounting estimates;
- Discontinued operations; and
- Measuring non-controlling entities
Small entities meeting the criteria as set out by FRS 102 can avail of the following exemptions:
- Elect not to restate prior year comparative financial statement to comply with Section 11 and 12; financial instruments where they have not been fair valued under old GAAP. Instead Section 11 and Section 12 can be applied from the last day of the comparative period with an adjustment posted through equity and an explanation as to the policies applied in the comparative year.
In relation to financing transactions involving related parties treated under Section 11 i.e. intercompany loans at non market rates, a small entity can determine the present value at the first reporting date as opposed to the facts and circumstances at the time the liability or asset was first recognised.
These small exemptions will not be available to Irish entities until the Companies Accounting Act 2016 is enacted.
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Examples
Example 3: compliance statement on adoption of FRS 102.
Example 5: Acquisition not resulting in a change of control after date of transition.
Example 6: Disposal resulting in no change in control in the subsidiary after date of transition.
Example 12: Previous GAAP revaluation as deemed cost.
Example 13: Fair value as deemed cost.
Example 14: Revaluation option chosen under old GAAP, reverting to the cost model on transition.
Example 16: Adoption of fair value through profit and loss on transition
Example 17: Adoption of fair value through other comprehensive income on transition
Example 18: Lease incentives since date of transition.
Example 19: Extract from the accounting policy note.
Example 20: Extract from the notes to the financial statements – Transition exemption rate.
Example 21: FRS 102 Principle Adjustments.
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Downloads
Download “Section 35 Transition to this FRS Detailed Guide (PDF)”
Section-35-Transition-to-this-FRS-Detailed-Guide.pdf – Downloaded 27 times –
Website links
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Downloads
Download “FRS 102 35 Part Differences Quick Guide”
60.03.01-35-Part-Differences-Quick-Guide.pdf – Downloaded 262 times – 657.87 KB
Download “FRS 102 35 Part Differences Guide”
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Download “FRS 102 Differences on Transition Checklist”
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Download “FRS 102 Differences on Transition Examples Appendix”
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Downloads
Download “Section 35 Disclosure Examples”
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Download “FRS 102 Disclosure Checklist UK (PDF)”
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