Accounts

Firm UK FRS 102 template updates

Version 28.2

Summary/Disclosure
  • Updated
    Detecting irregularities
     disclosure section to allow data to roll forward and be published. (To go to the disclosure, select
    Auditors' Report
    , then
    Other Disclosures
    .)
  • Amended expressions for
    Difference to be reconciled
     in
    Income Tax
     disclosure.
  • Edited tax reconciliation category wording for
    Tax Reconciliation
     in
    Income Tax
    disclosure for consistency with taxonomy tags and other templates.
  • New
    Pillar Two legislation
     tab included in
    Income Tax
     disclosure.
Report
  • Removed empty cells to prevent filing errors with HMRC.
  • Report title
     font size and style coding amended for proper presentation to Companies House.
  • Corrected the trigger for
    Revised Financial Statements
     disclosure in the
    Independent Auditors’ Report
    .
  • Improved spacing between notes for better presentation and alignment in XBRL exports.
  • Updated the
    Average number of employees
     note to display when no data entered.
  • Updated to show
    Pillar Two
     model rules disclosure.

This article applies to:

  • Product: Onvio
  • Audiences: Staff