FRS 102 Disclosure Checklist & Checker
Work through a practical FRS 102 disclosure checklist tailored to Section 1A or full FRS 102 and the accounting period selected.
Start your disclosure review
Select the reporting framework and accounting-period start date. The checker applies the relevant version of the disclosure requirements automatically, then lets you record progress, print the tailored checklist or export it as a CSV file.
Your FRS 102 disclosure review
No checklist items match this filter.
What the FRS 102 disclosure checklist covers
The tailored checklist starts with core financial-statement requirements and provides detailed prompts for additional sections when they apply to the entity.
Financial statement foundations
General presentation, primary statements, comparative information, accounting policies, material judgements, estimation uncertainty, going concern and events after the reporting period.
Assets and investments
Property, plant and equipment, investment property, intangible assets, goodwill, inventories, impairment, fair value, other investments and relevant group interests.
Financing and commitments
Financial instruments, borrowings and security, supplier finance, derivatives and hedging, leases, provisions, contingent items, guarantees and capital commitments.
Tax, people and equity
Current and deferred tax, employees, defined contribution and defined benefit pensions, share-based payments, share capital, own shares and dividends.
Groups and related parties
Subsidiaries and consolidation, associates, joint ventures, related parties, controlling relationships and directors’ advances, credit and guarantees.
Specialist topics and usable output
Where relevant, the checklist also covers first-time adoption and full-FRS-102 specialist topics. Review statuses and notes can be printed or exported to CSV for further work.
A practical section-by-section review
Work through the disclosure areas that apply without completing a long eligibility questionnaire first.
What is the FRS 102 Disclosure Checker?
It organises financial-statement presentation and disclosure prompts into scannable sections. It is a working checklist, not a compliance opinion.
Section 1A versus full FRS 102
Section 1A uses its focused UK small-company requirements and clearly identifies additional disclosures to consider. Full FRS 102 includes the relevant disclosure requirements from the complete standard.
Why the period start matters
The selected date controls whether pre-Periodic Review, Periodic Review 2024 or relevant 2027+ requirements are used.
FRS 102 changes from 2026
The revised revenue and lease models and focused Section 1A additions generally apply for periods beginning on or after 1 January 2026, with early adoption permitted.
Does this replace the standard?
No. Materiality, company law, the entity’s precise facts and the directors’ true-and-fair assessment can require additional work or disclosures.
Technical sources used
The checklist wording is independently written. The linked FRC and legislation sources remain authoritative.
The exact checks shown depend on the selected reporting framework, accounting-period start date and any permitted early adoption. Paragraph-level references are retained internally for maintenance but are not displayed beside individual checks.
Using the FRS 102 disclosure checker
Does this tool confirm that accounts comply with FRS 102?
No. It provides a planning checklist. Completeness still depends on the full standard, current law, materiality, the company’s precise transactions and the directors’ true-and-fair assessment.
Why does the reporting period start matter?
The supplier-finance requirements have a 1 January 2025 effective date. Most Periodic Review 2024 changes apply from 1 January 2026, while later amendments apply from their own effective dates.
How should I use N/A?
Use N/A only after confirming that the disclosure does not apply to the entity’s transactions or circumstances. You can mark one item or a whole section N/A and reset it later.
Where is my checklist saved?
The checklist type, statuses and working notes are stored in local storage in this browser only. They are not submitted to Accoura Advisors, and the Clear saved progress button removes them.
Which FRS 102 checklists are included?
The tool contains two choices only: FRS 102 Section 1A and full FRS 102.
Need a disclosure review?
Accoura Advisors can introduce you to a qualified specialist for complex group structures, transition issues or a detailed financial statement review.