Tolley's Form and Content of Financial Statements

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Practical guide to the preparation and presentation of financial statements. Provides specimen recommended layouts of accounts, fully cross-referenced to source requirements. Also includes disclosure requirements of the Companies Acts, Financial Reporting Standards, Statements of Standard Accounting Practice, Urgent Issues Task Force Abstracts, as well as current best practice, directors' reports, group financial statements, small and medium-sized companies' financial statements, trust accounts, and accounts of sole traders and partnerships.

Issue 65, December 2023

Chapter 3A Strategic report – for large and medium-sized unquoted groups and companies
Chapter 3C Strategic report – for public and quoted companies and groups
Chapter 3F Corporate governance
Chapter 4 FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland – Individual UK Companies
Chapter 5 Groups of companies
Chapter 5C FRS 101 ‘Reduced Disclosure Framework’
Chapter 8A Guidance for small and medium-sized companies, including micro-entities
Chapter 10 Limited Liability Partnerships