UK IFRS/UK FRS 102: Basis of Preparation Disclosure Dialog

This dialog enables you to specify accounting policy on basis of preparation via the following tabs:

• Basis of preparation tab (UK FRS 102 only)
• Disclosure exemptions tab (UK FRS 102 only)
• Preparation of accounts tab (UK IFRS only)
• Departures from Companies Act tab
  • Click New to add rows to the Departures from Companies Act table.
• Departures from FRS 102 tab (UK FRS 102 only)
  • Click New to add rows to the Departures from FRS 102 table.
• Disclosure of long or short period tab (UK FRS 102 only)
• Going concern tab
• Changes in accounting policy and estimates tab
  • Click New to add information via the New Standard, Interpretation or Amendment dialog.
  • Click New to add rows to the New standards, interpretations and amendments not yet effective table. (UK IFRS only)
• Changes in circumstances tab (UK FRS 102 only)
  • Click New to add rows to the New circumstances dialog.
• Basis of consolidation tab (Group financial statements only)
• Reclassification of comparative amounts tab (UK FRS 102 only)
• Prior period errors tab (UK FRS 102 only)
• Prior period adjustments tab (UK IFRS only)
• The following FRS 101 specific tabs are included if the Applying FRS 101 check box on the General dialog is selected:
  • FRS 101 Basis of preparation tab
  • FRS 101 Disclosure exemptions tab. Tick Has financial instruments measured at fair value control as required. Ticking the control governs which disclosures under Financial Instruments are greyed out when running the FRS 101 template option.
  • FRS 101 Changes in accounting policy tab

It is accessed via the Basis of Preparation link under the Accounting Policies heading on the Disclosure tab.