Knowledge Base Articles

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period start in the iXBRL does not match the ct600

The date setting on the computer is set to the US date setting therefore the ixbrl computation date is tagged with the US date and…

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Persons with Significant Control (PSC)& Confirmation Statement replaces AR01

April 2016 release includes: Creation and generation of a Persons of Significant Control (PSC) register - very similar to the Director’s register with the addition…

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How do I show movements in the p&l reserve on the face of p&l (inc dividends)

For companies with years beginning on or after the 6th April 2008 the reserves movements including dividends no longer need to be shown on the…

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Where do I post Governance costs when applying SORP 2015?

The heading ‘Governance costs’ no longer appears separately on the Statement of Financial Activities (SoFA), instead Governance costs are included in expenditure on charitable activities.…

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Who do I contact if I have a technical query with FRS 102(1A), 101,105, or IFRS?

If your query relates to a specific FRS 102 (inc. 1a), FRS 101, FRS 105 or IFRS question please contact your professional body technical advisory…

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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…

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How do I apply the Charities SORP 2015 (FRS 102/FRSSE)?

For accounting periods starting on or after 1st January 2015 all charities are required to adopt SORP 2015 e.g. Charities SORP (FRSSE) or Charities SORP…

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