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Version 21 - Features (1941344 - Part 2)
This is part of the Version 21 - October 2025 (template release).
Item ID: 1941344 - Update report element conditions to replace hard-coded rounding value with variable (Part 2)
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsInvestments in subsidiaries, joint ventures and associatesAssociatesAssociates values (fair value)
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsOther financial assets (current and non-current)
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsOther financial assets (current and non-current)Other non-current financial assets
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsOther financial assets (current and non-current)VerticalSpace
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsOther financial assets (current and non-current)Other current financial assets
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsInventories
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDebtors
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDebtorsTrade and other receivables - current
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDebtorsTrade and other receivables - non-current
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCurrent asset investments
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCurrent asset investmentsInvestments
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due within one year
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due within one yearCurrent loans and borrowings
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due after more than one year
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due after more than one yearNon-current loans and borrowings
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsAccounting policiesRevenue recognition
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReserves
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of profit and loss reserve
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of profit and loss reserveCurrent period
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of profit and loss reservePrior period
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of revaluation reserve
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of revaluation reserveCurrent period
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of revaluation reservePrior period
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDividends
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDividendsDividends paid (share value to 2dp)
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDividendsDividends paid
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsOperating profit
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsOther interest receivable and similar income
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsInterest payable and similar expenses
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDirectors' remuneration
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsIntangible assets
- FRS 102 Section 1A - Small Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsIntangible assetsNegative goodwill values
- FRS 102 Section 1A - Small Entities Financial StatementsDirectors ReportPolitical donations
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsAbridged Statement of Financial PositionStatement of financial position
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsAbridged Statement of Financial PositionStatement of financial position with negative goodwill
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsProperty, plant and equipment
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestment properties
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associates
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesSubsidiaries
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesSubsidiariesSubsidiary values (cost)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesSubsidiariesSubsidiary values - manual data entry
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesSubsidiariesSubsidiary values (fair value)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesJoint ventures
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesJoint venturesJoint ventures values (cost)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesJoint venturesJoint ventures values - manual data entry
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesJoint venturesJoint ventures values (fair value)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesAssociates
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesAssociatesAssociates values (cost)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesAssociatesAssociates values - manual data entry
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInvestments in subsidiaries, joint ventures and associatesAssociatesAssociates values (fair value)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsOther financial assets (current and non-current)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsOther financial assets (current and non-current)Other non-current financial assets
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsOther financial assets (current and non-current)VerticalSpace
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsOther financial assets (current and non-current)Other current financial assets
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInventories
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDebtors
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDebtorsTrade and other receivables - current
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDebtorsTrade and other receivables - non-current
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCurrent asset investments
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCurrent asset investmentsInvestments
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due within one year
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due within one yearCurrent loans and borrowings
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due after more than one year
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due after more than one yearNon-current loans and borrowings
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsAccounting policiesRevenue recognition
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReserves
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of profit and loss reserve
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of profit and loss reserveCurrent period
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of profit and loss reservePrior period
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of revaluation reserve
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of revaluation reserveCurrent period
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of revaluation reservePrior period
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDividends
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDividendsDividends paid (share value to 2dp)
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDividendsDividends paid
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsOperating profit
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsOther interest receivable and similar income
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsInterest payable and similar expenses
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDirectors' remuneration
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsIntangible assets
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsIntangible assetsNegative goodwill values
- FRS 102 Section 1A - Small Entities Abridged Financial StatementsDirectors ReportPolitical donations
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsAccounting policiesRevenue recognition
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDividends
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDividendsDividends paid (share value to 2dp)
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDividendsDividends paid
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsDividendsNo dividends paid
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due within one year
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due within one yearCurrent loans and borrowings
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due after more than one year
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsCreditors: amounts falling due after more than one yearNon-current loans and borrowings
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReserves
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of profit and loss reserve
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of profit and loss reserveCurrent period
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of profit and loss reservePrior period
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of revaluation reserve
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of revaluation reserveCurrent period
- FRS 105 - Micro Entities Financial StatementsFinancial StatementsNotes to the Financial StatementsFinancial StatementsReservesAnalysis of revaluation reservePrior period
- FRS 105 - Micro Entities FRS 105 - Micro Entities Financial StatementsFinancial StatementsDirectors ReportPolitical donations
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsAccounting policiesRevenue recognition
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDividends
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDividendsDividends paid (share value to 2dp)
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDividendsDividends paid
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsDividendsNo dividends paid
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due within one year
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due within one yearCurrent loans and borrowings
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due after more than one year
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsCreditors: amounts falling due after more than one yearNon-current loans and borrowings
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReserves
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of profit and loss reserve
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of profit and loss reserveCurrent period
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of profit and loss reservePrior period
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of revaluation reserve
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of revaluation reserveCurrent period
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsAbridged Financial StatementsNotes to the Financial StatementsReservesAnalysis of revaluation reservePrior period
- FRS 105 - Micro Entities FRS 105 - Micro Entities Abridged Financial StatementsDirectors ReportPolitical donations
This article applies to:
- PRODUCT: ONESOURCE Statutory Reporting
- Subject: Templates
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Version 21 - October 2025 (template release)
Format:
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3 min read