FRED 61Draft amendments to FRS 102 –Share-based payment transactions with cash alternativesissued Comment period now closed. 16 July 2015 Amendments to FRS 102:The Financial Reporting Standard applicable in the UK and Republic of Ireland- Small entities and other minor amendments ...
FRS 102 requires a reconciliation of the amounts of cash and cash equivalents presented in the statement of cash flows to the equivalent items in the statement of financial position. Transition There are no specific transitional provisions in FRS 102 in respect of the statement of cash fl...
equity 5. Cash flow statement changes to statement of cash flows. The cash flow statement now includes cash and “cash equivalents”. FRS 102 also has fewer headings on the face of the cash flow statement. Although the terminology has changed, you can choose to use titles other than those ...
• Nature and extent of significant restrictions on the ability of subsidiaries to transfer funds to the parent in the form of cash dividends or to repay loans or allowances [FRS 27.40(f)]. • Minority interest presented on balance sheet within equity, but separate from shareholders' equity...