Technical Guidance

To access the publications, click on the links below:

• IFRS A Layout December 2011

These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards.

These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. They are not intended to address the particular circumstances of any particular individual or entity.

These accounts only include the disclosures required by IFRSs. Additional disclosures may be required in order to comply with local laws, national financial reporting standards and/or stock exchange regulations.

The file has been formatted for double sided printing, so that the guidance notes and technical references should print on the left-hand (even numbered) pages and the financial statements on the right-hand (odd numbered) pages.

This version of A Layout features the following principal changes from the 2010 publication:

• Comparative disclosures updated for the second year of applying IFRS 3(R) ‘Business Combinations’
• Updated accounting policy for measurement of non-controlling interests in a business combination following amendments to IFRS 3(R) as part of the Improvements to IFRSs (May 2010)
• Updated tax rates applied
• Hyperlinks incorporated into primary financial statements and both contents pages. (click on relevant page number or note number)

Older versions of our A layout publication are available at the following links:

- IFRS A Layout December 2010

- IFRS A Layout December 2009

 

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- UK GAAP 2009 Model Accounts

A Layout Ltd model accounts, under UK GAAP and incorporating the Companies Act 2006.

These are to be used by companies applying full UK GAAP for accounting periods beginning on or after 6 April 2008.

At the time of drafting the advice from Companies House about the positioning of the company number was unclear. Advice has now been received that the company number should appear on both the front cover and at the top of the balance sheet.

 

- Companies Act 2006 report

This publication looks at the requirements of the Companies Act 2006 relating to accounts and audit and connected requirements such as:

• Private company administration matters – company secretary, meetings and resolutions.
• Directors’ duties and transactions with the company.
• Distributions.
• Capital maintenance provisions.

Each section begins with a highlights box setting out the main changes from the Companies Act 1985.

 

- Disclosure made clear: IFRS 7 and Pillar 3 (PDF, 1708KB)

This publication is intended to assist companies that already report in accordance with IFRS, and those which are adopting IFRS for the first time, to understand the requirements and effect of IFRS 7, including its transitional provisions >>

 

- First Impressions of IFRS 7 in the non-financial sector

We have undertaken a survey which looks at how a selection of FTSE 100-350 companies with December 2007 year ends have applied the disclosure requirements of International Financial Reporting Standard 7 'Financial Instruments: Disclosure' (IFRS 7).