UK IFRS/UK FRS 102: Business Review Disclosure Dialog

This dialog enables you to include a review of the business for the currently selected entity. It is accessed via the Business Review link under the Directors' Report heading on the Disclosure tab.

In addition to the on-screen advice, you should note the following:

Fair review of the business Tab

This tab enables you to record the following information:

• A statement on the development, performance and position of the business
• Impact of Brexit related risks
• Impact from the risks related to the Covid-19 pandemic
• Financial KPIs for the current and prior periods. Click New to add information to the Financial KPIs table.
• Non Financial KPIs. These are required for large companies only.

Principal risk and uncertainties Tab

This tab enables you to include information on principal risks and uncertainties for the currently selected entity.

Due diligence process Tab

This tab enables you to include information on the due diligence process for the currently selected entity.