Financial statement guidance

This area of Navigate UK GAAP Accounting contains detailed guidance on each area of the financial statements impacted by the requirements of FRS 101.

Examples and insights are included throughout in grey tinted boxes as well as specific links to relevant paragraphs of the standard. 

Each section contains:

  • a quick overview;
  • scope and key definitions;
  • recognition and measurement considerations, with links to relevant detailed guidance covering IFRS requirements;
  • presentation and disclosure requirements;
  • exploration of current issues, including Covid-19 implications; and
  • links to further useful resources such as disclosure checklists and modules in Navigate IFRS Accounting.

There is an FRS 101 training module in Navigate eCPD.

Click the button for an overview of the topics covered in this area, including links directly to these topics.

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