ICAEW.com works better with JavaScript enabled.

FRS 102: Events after the end of the reporting period under UK GAAP

FRS 102 Section 32 sets out the requirements that apply to the recognition, measurement and disclosure of events after the end of the reporting period.

Contents
Back to top

Access the standard

The requirements relating to specific topics are set out as sections within FRS 102. However, individual sections of the standard should not be looked at in isolation as other parts may be relevant.

FRS 102 is regularly updated and amended by the Financial Reporting Council (FRC). For the full text of FRS 102, guidance on which version of the standard to apply and notes on recent amendments, see our main FRS 102 page.

ICAEW factsheets and guides

The Corporate Reporting Faculty's annual UK GAAP factsheets provide a more detailed discussion of recent UK GAAP amendments.

Exclusive How to distinguish adjusting from non-adjusting post balance sheet events under UK GAAP
  • Helpsheets and support
  • 12 May 2022
This guide outlines the factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Events after the end of the reporting period
  • eBook chapter
  • 2019
  • Rob Carrington, Ernst & Young
  • UK GAAP 2019 - Generally Accepted Accounting Practice under UK and Irish GAAP
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 32 and IFRS, and covers the date when financial statements are authorised for issue, recognition and measurement of events occurring after the end of the reporting period, going concern, dividends, disclosures, and practical implementation issues.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Exclusive Events after the End of the Reporting Period
  • eBook chapter
  • 2024
  • Steve Collings
  • Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
A chapter providing practical guidance on events after the end of the reporting period for financial statements under UK GAAP.
Exclusive Events after the reporting period
  • eBook chapter
  • 2021
  • Julia Penny
  • Accounting Principles for Tax Purposes
A chapter on events after the end of the reporting period under FRS 102, in this accessible introduction to the accounting rules relevant to tax computations in the UK.
Exclusive Events after the end of the reporting period
  • eBook chapter
  • 2021
  • Steve Collings
  • Practical Guide to UK Accounting and Auditing Standards
Chapter on events after the end of the reporting period in a guide to all aspects of UK auditing standards and UK GAAP accounting standards.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Other resources

UK Accounting Plus
  • Website
  • Deloitte

Overviews of each UK accounting standard, with a history and timeline of key events and amendments.

UK GAAP model accounts and disclosure checklists Example financial statements and disclosure checklists for UK GAAP available from the ICAEW Library & Information Service, Bloomsbury and other sources.

Further support

Financial reporting helpsheets
Corporate reporting resources

Practical resources including factsheets, online guides and webinars on financial and non-financial reporting.

Browse the collections
Black woman working at computer
Technical Advisory Services

Our experienced advisors can help you with technical questions.

Get in touch
Young man reading in a library
Library and Information Service

Expert help with research and access to trustworthy, professional sources.

Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.