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UK GAAP FRS 101 illustrative financial statements for 2018 year ends [electronic only]

This example annual report has been prepared to show the disclosures and format that might be expected for a company preparing its financial statements under FRS 101, ‘Reduced Disclosure Framework’ and the Companies Act. Areas in which presentation has changed significantly since 2017 are highlighted. Key changes include disclosures illustrating the impact of first time adoption of IFRS 9 and 15 as applicable to companies reporting under FRS 101.

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