Why is Statement of Changes in Equity referring to shares issued instead of b/fw

As the year before last/comparative has not been transitioned to FRS 102, some extra information is required to confirm the opening position of the balance sheet for the comparative. In order to show the shares bought forward in the FRS 102 accounts, users are required to enter the share information by selecting: Edit | Data Screens | First Year Adoption | Reconciliation of Equity | Reconciliation of Equity The balance sheet as at the date of transition to FRS 102 must be entered in full for both UK GAAP and FRS 102, this will identify any differences due to the change in accounting standards. For more information, please refer to our IRIS help centre by selecting Help | Help | Website from your IRIS suite.