UK FRS 102: Commitments, Guarantees and Contingencies Disclosure Dialog

This dialog is available when the FRS 102 Section 1A Small Entities and/or FRS 105 Micro Entity box is ticked on the General tab and applies to small companies only. It enables you to disclose details on a company's commitments, guarantees and contingencies via the following tabs:

• Disclosure for items not included in the balance sheet tab
• Disclosure for balance sheet items tab

It is accessed via the Commitments, Guarantees and Contingencies link under the Financial Statements heading on the Disclosure tab.