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

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

• Departures from Companies Act tab
  • Click New to add rows to the Departures from Companies Act table.
• Departures from FRS 101 / Departures from requirements of FRS 102 tab
  • Click New to add rows to the Departures from FRS 101/102 table.
• Consolidation exemption tab
• Going concern tab
• Prior period adjustments tab
• Prior period errors tab (FRS 102)
• Changes in accounting policy tab (FRS 102)
• Changes in accounting estimate tab (FRS 102)
• Changes in circumstances tab (FRS 102)
• Basis of consolidation tab (FRS 102)
• Basis of preparation tab (FRS 102)
• Disclosure of long or short period tab (FRS 102)
• 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.