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Deloitte Guidance Illustrative annual report and financial statements for UK unlisted groups - FRS 102
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ScopeAbbreviationsIllustrative annual report and financial statements for unlisted groups (Y/E 31 December 2023)Appendix 1 – Explanation of transition to FRS 102 (Y/E 31 December 2023)Appendix 2 – Prior year adjustments (Y/E 31 December 2023)Appendix 3 – Additional disclosures for entities where the risks arising from financial instruments are particularly significant to the business (Y/E 31 December 2023)Appendix 4 – Areas of the illustrative financial statements affected by climate change (Y/E 31 December 2023)Y/E 31 December 2022Y/E 31 December 2021Y/E 31 December 2020Y/E 31 December 2019Y/E 31 December 2018
ScopeAbbreviationsIllustrative annual report and financial statements for unlisted groups (Y/E 31 December 2023)Appendix 1 – Explanation of transition to FRS 102 (Y/E 31 December 2023)Appendix 2 – Prior year adjustments (Y/E 31 December 2023)Appendix 3 – Additional disclosures for entities where the risks arising from financial instruments are particularly significant to the business (Y/E 31 December 2023)Appendix 4 – Areas of the illustrative financial statements affected by climate change (Y/E 31 December 2023)Y/E 31 December 2022Y/E 31 December 2021Y/E 31 December 2020Y/E 31 December 2019Y/E 31 December 2018