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FRS 102 Section 1A

857 ledger accounts for small UK companies reporting under FRS 102 Section 1A.

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Intangible fixed assets

Balance sheet format 1 [heading]

  • Book Intangible assets on the assets side under Intangible fixed assets / Balance sheet format 1 [heading]. FRC concept: IntangibleAssets.

    1 report

Intangible assets amortisation and impairment [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from impairment loss recognised or reversed in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossIntangibleAssets.

    1 report

  • Book Increase from impairment loss recognised in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseFromImpairmentLossRecognisedInProfitOrLossIntangibleAssets.

    1 report

  • Book Decrease from reversal of impairment loss recognised in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossIntangibleAssets.

    1 report

  • Book Disposals, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: DisposalsDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Transfer to non-current assets or disposal groups held for sale, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Business divestiture, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: BusinessDivestitureDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Retirements, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: RetirementsDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Acquisitions, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AcquisitionsIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Revaluations, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: RevaluationsIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Foreign exchange differences, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: ForeignExchangeDifferencesIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Transfers into or out of intangible assets, increase (decrease) in amortisation and impairment on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransfersIntoOrOutIntangibleAssetsIncreaseDecreaseInAmortisationImpairment.

    1 report

  • Book Transfers between intangible classes, increase (decrease) in amortisation and impairment on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransfersBetweenIntangibleClassesIncreaseDecreaseInAmortisationImpairment.

    1 report

  • Book Further item of increase (decrease) in amortisation and impairment, intangible assets [component of corresponding total] on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: FurtherItemIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsComponentCorrespondingTotal.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Revaluation of intangible assets [heading]

  • Book Carrying amount under cost model of revalued assets, intangible assets on the assets side under Intangible fixed assets / Revaluation of intangible assets [heading]. FRC concept: CarryingAmountUnderCostModelRevaluedAssetsIntangibleAssets.

    1 report

Specific individual intangible asset [heading]

  • Book Carrying amount of material intangible asset on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: CarryingAmountMaterialIntangibleAsset.

    1 report

  • Book Fair value initially recognised of intangible assets acquired through government grant on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: FairValueInitiallyRecognisedIntangibleAssetsAcquiredThroughGovernmentGrant.

    1 report

  • Book Carrying amount of intangible assets acquired through government grant on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: CarryingAmountIntangibleAssetsAcquiredThroughGovernmentGrant.

    1 report

Other information on intangible assets [heading]

  • Book Commitments for acquisition of intangible assets on the assets side under Intangible fixed assets / Other information on intangible assets [heading]. FRC concept: CommitmentsForAcquisitionIntangibleAssets.

    1 report

Depreciation, amortisation and impairment [heading]

  • Book Amortisation and impairment expense, intangible assets on the assets side under Intangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: AmortisationImpairmentExpenseIntangibleAssets.

    1 report

Intangible assets - movement analysis [heading]

  • Book Intangible assets, gross / at cost on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IntangibleAssetsGrossCost.

    1 report

Depreciation, amortisation and impairment [heading]

  • Book Amortisation expense, intangible assets on the assets side under Intangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: AmortisationExpenseIntangibleAssets.

    1 report

Impairment losses and reversals [heading]

  • Book Impairment loss (reversal), intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalIntangibleAssets.

    1 report

  • Book Impairment loss, intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossIntangibleAssets.

    1 report

  • Book Impairment reversal, intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalIntangibleAssets.

    1 report

  • Book Specific material impairment loss (reversal), intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: SpecificMaterialImpairmentLossReversalIntangibleAssets.

    1 report

Net gain / loss before tax items [heading]

  • Book Gain (loss) from revaluation, intangible assets, recognised in profit or loss on the assets side under Intangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossFromRevaluationIntangibleAssetsRecognisedInProfitOrLoss.

    1 report

  • Book Gain (loss) on disposals of intangible assets on the assets side under Intangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossOnDisposalsIntangibleAssets.

    1 report

Intangible assets - movement analysis [heading]

  • Book Increase (decrease) in intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseInIntangibleAssets.

    1 report

  • Book Total additions including from business combinations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TotalAdditionsIncludingFromBusinessCombinationsIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Acquired through business combinations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: AcquiredThroughBusinessCombinationsIntangibleAssets.

    1 report

  • Book Disposals, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DisposalsIntangibleAssets.

    1 report

  • Book Transfers to (from) non-current assets or disposal groups held for sale, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSaleIntangibleAssets.

    1 report

  • Book Disposals through business divestiture, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DisposalsThroughBusinessDivestitureIntangibleAssets.

    1 report

  • Book Retirements, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: RetirementsIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Decrease through discontinued operations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DecreaseThroughDiscontinuedOperationsIntangibleAssets.

    1 report

  • Book Total increase (decrease) from revaluations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TotalIncreaseDecreaseFromRevaluationsIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from revaluations recognised or reversed in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossIntangibleAssets.

    1 report

  • Book Increase (decrease) from foreign exchange differences, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseFromForeignExchangeDifferencesIntangibleAssets.

    1 report

  • Book Increase (decrease) due to transfers into or out of intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersIntoOrOutIntangibleAssets.

    1 report

  • Book Increase (decrease) due to transfers between classes of intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersBetweenClassesIntangibleAssets.

    1 report

  • Book Further item of increase (decrease) in intangible assets [component of total change in intangible assets] on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: FurtherItemIncreaseDecreaseInIntangibleAssetsComponentTotalChangeInIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Intangible assets amortisation and impairment [heading]

  • Book Accumulated amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Accumulated impairment, not including amortisation, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedImpairmentNotIncludingAmortisationIntangibleAssets.

    1 report

  • Book Accumulated amortisation, not including impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedAmortisationNotIncludingImpairmentIntangibleAssets.

    1 report

  • Book Increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Increase from amortisation charge for the year, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseFromAmortisationChargeForYearIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Tangible fixed assets

Plant and equipment

  • Carrying amount of Plant and equipment — cost. Capitalize purchases here; depreciation posts through the correlated contra account.

    1 report

  • System total or locked account (Accumulated depreciation — plant). Do not book directly; the amount is derived from linked accounts.

    1 report

Property, plant and equipment depreciation and impairment [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from impairment loss recognised or reversed in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Increase from impairment loss recognised in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseFromImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Decrease from reversal of impairment loss recognised in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Disposals, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Transfer to non-current assets or disposal groups held for sale, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Business divestiture, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: BusinessDivestitureDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Retirements, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: RetirementsDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Acquisitions, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AcquisitionsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Revaluations, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: RevaluationsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Foreign exchange differences, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: ForeignExchangeDifferencesIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Transfers into or out of property, plant and equipment, increase (decrease) in depreciation and impairment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransfersIntoOrOutPropertyPlantEquipmentIncreaseDecreaseInDepreciationImpairment.

    1 report

  • Book Transfers between PPE classes, increase (decrease) in depreciation and impairment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransfersBetweenPPEClassesIncreaseDecreaseInDepreciationImpairment.

    1 report

  • Book Further item of increase (decrease) in depreciation and impairment, PPE [component of corresponding total] on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: FurtherItemIncreaseDecreaseInDepreciationImpairmentPPEComponentCorrespondingTotal.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Revaluation of property, plant and equipment [heading]

  • Book Carrying amount under cost model of revalued assets, property, plant and equipment on the assets side under Tangible fixed assets / Revaluation of property, plant and equipment [heading]. FRC concept: CarryingAmountUnderCostModelRevaluedAssetsPropertyPlantEquipment.

    1 report

Other information on property, plant and equipment [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Commitments for acquisition of property, plant and equipment on the assets side under Tangible fixed assets / Other information on property, plant and equipment [heading]. FRC concept: CommitmentsForAcquisitionPropertyPlantEquipment.

    1 report

Depreciation, amortisation and impairment [heading]

  • Book Depreciation and impairment expense, property, plant and equipment on the assets side under Tangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: DepreciationImpairmentExpensePropertyPlantEquipment.

    1 report

Statement of comprehensive income [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Impairment losses and reversals [heading]

  • Book Impairment loss (reversal), property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalPropertyPlantEquipment.

    1 report

  • Book Impairment loss, property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossPropertyPlantEquipment.

    1 report

  • Book Impairment reversal, property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalPropertyPlantEquipment.

    1 report

  • Book Specific material impairment loss (reversal), property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: SpecificMaterialImpairmentLossReversalPropertyPlantEquipment.

    1 report

Income tax [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Net gain / loss before tax items [heading]

  • Book Gain (loss) from revaluation, property, plant and equipment, recognised in profit or loss on the assets side under Tangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossFromRevaluationPropertyPlantEquipmentRecognisedInProfitOrLoss.

    1 report

  • Book Gain (loss) on disposals of property, plant and equipment on the assets side under Tangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossOnDisposalsPropertyPlantEquipment.

    1 report

Property, plant and equipment - movement analysis [heading]

  • Book Property, plant and equipment, gross / at cost on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: PropertyPlantEquipmentGrossCost.

    1 report

  • Book Increase (decrease) in property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseInPropertyPlantEquipment.

    1 report

  • Book Total additions including from business combinations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TotalAdditionsIncludingFromBusinessCombinationsPropertyPlantEquipment.

    1 report

  • Book Acquired through business combinations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: AcquiredThroughBusinessCombinationsPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Disposals, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DisposalsPropertyPlantEquipment.

    1 report

  • Book Transfers to (from) non-current assets or disposal groups held for sale, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSalePropertyPlantEquipment.

    1 report

  • Book Disposals through business divestiture, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DisposalsThroughBusinessDivestiturePropertyPlantEquipment.

    1 report

  • Book Retirements, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: RetirementsPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Decrease through discontinued operations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DecreaseThroughDiscontinuedOperationsPropertyPlantEquipment.

    1 report

  • Book Total increase (decrease) from revaluations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TotalIncreaseDecreaseFromRevaluationsPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from revaluations recognised or reversed in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) from foreign exchange differences, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseFromForeignExchangeDifferencesPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) due to transfers into or out of property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersIntoOrOutPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) due to transfers between classes of property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersBetweenClassesPropertyPlantEquipment.

    1 report

  • Book Further item of increase (decrease) in PPE [component of total change in PPE] on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: FurtherItemIncreaseDecreaseInPPEComponentTotalChangeInPPE.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Property, plant and equipment depreciation and impairment [heading]

  • Book Accumulated depreciation, not including impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AccumulatedDepreciationNotIncludingImpairmentPropertyPlantEquipment.

    1 report

  • Book Accumulated impairment, not including depreciation, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AccumulatedImpairmentNotIncludingDepreciationPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Increase from depreciation charge for the year, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseFromDepreciationChargeForYearPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) from total impairment loss recognised or reversed, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseFromTotalImpairmentLossRecognisedOrReversedPropertyPlantEquipment.

    1 report

Investments (fixed assets)

Other specific financial assets and debt securities [heading]

  • Book Promissory notes held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: PromissoryNotesHeld.

    1 report

  • Book Debentures held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: DebenturesHeld.

    1 report

  • Book Collateralised debt obligations held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: CollateralisedDebtObligationsHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Warrants held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: WarrantsHeld.

    1 report

  • Book Loan commitments, asset on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: LoanCommitmentsAsset.

    1 report

  • Book Seed investments held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: SeedInvestmentsHeld.

    1 report

Investments defined as cash equivalents [heading]

  • Book Short-term deposits, classified as cash equivalents on the assets side under Investments (fixed assets) / Investments defined as cash equivalents [heading]. FRC concept: Short-termDepositsClassifiedAsCashEquivalents.

    1 report

Impairment losses and reversals [heading]

  • Book Impairment loss (reversal), investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalInvestmentPropertyCostModel.

    1 report

  • Book Impairment loss, investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossInvestmentPropertyCostModel.

    1 report

  • Book Impairment reversal, investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalInvestmentPropertyCostModel.

    1 report

  • Book Impairment loss (reversal), investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalInvestmentPropertyCostWithinFairValueModel.

    1 report

  • Book Impairment loss, investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossInvestmentPropertyCostWithinFairValueModel.

    1 report

  • Book Impairment reversal, investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalInvestmentPropertyCostWithinFairValueModel.

    1 report

Other operating income and revenue items [heading]

  • Book Rental income from investment property on the assets side under Investments (fixed assets) / Other operating income and revenue items [heading]. FRC concept: RentalIncomeFromInvestmentProperty.

    1 report

Net gain / loss before tax items [heading]

  • Book Gain (loss) from fair value adjustment, investment property, recognised in profit or loss on the assets side under Investments (fixed assets) / Net gain / loss before tax items [heading]. FRC concept: GainLossFromFairValueAdjustmentInvestmentPropertyRecognisedInProfitOrLoss.

    1 report

Loans

  • Principal of a loan receivable: Loans to group undertakings. Book amounts lent here; repayments on the correlated account.

    1 report

  • Cumulative principal repayment for Loan repayments receivable. Book repaid principal here, not interest.

    1 report

Balance sheet format 1 [heading]

  • Book Investments, fixed assets on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentsFixedAssets.

    1 report

  • Book Investments in group undertakings on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentsInGroupUndertakings.

    1 report

  • Book Investment property on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentProperty.

    1 report

Investments

  • Book Investments on the assets side under Investments (fixed assets). FRC concept: Investments.

    1 report

  • Book Local authority debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: LocalAuthorityDebtSecuritiesHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Corporate debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: CorporateDebtSecuritiesHeld.

    1 report

  • Book Asset and mortgage-backed securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: AssetMortgage-backedSecuritiesHeld.

    1 report

  • Book Mortgage-backed securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: Mortgage-backedSecuritiesHeld.

    1 report

  • Book Asset-backed securities, ABS, held on the assets side under Investments (fixed assets) / Investments. FRC concept: Asset-backedSecuritiesABSHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Loans to customers, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToCustomersClassifiedUnderInvestments.

    1 report

  • Book Consumer loans, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: ConsumerLoansClassifiedUnderInvestments.

    1 report

  • Book Corporate loans, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: CorporateLoansClassifiedUnderInvestments.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Investments in group undertakings and participating interests on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInGroupUndertakingsParticipatingInterests.

    1 report

  • Book Investments in parent entities on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInParentEntities.

    1 report

  • Book Investments in subsidiaries on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInSubsidiaries.

    1 report

  • Book Investments in associates on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInAssociates.

    1 report

  • Book Investments in joint ventures on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInJointVentures.

    1 report

  • Book Loans to related parties on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToRelatedParties.

    1 report

  • Book Loans to group undertakings and participating interests on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToGroupUndertakingsParticipatingInterests.

    1 report

  • Book Loans to parent entities on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToParentEntities.

    1 report

  • Book Loans to subsidiaries on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToSubsidiaries.

    1 report

  • Book Loans to associates on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToAssociates.

    1 report

  • Book Loans to joint ventures on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToJointVentures.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Loans to directors on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToDirectors.

    1 report

  • Book Certificates of deposit held on the assets side under Investments (fixed assets) / Investments. FRC concept: CertificatesDepositHeld.

    1 report

  • Book Deposits with credit institutions on the assets side under Investments (fixed assets) / Investments. FRC concept: DepositsWithCreditInstitutions.

    1 report

  • Book Unit trusts on the assets side under Investments (fixed assets) / Investments. FRC concept: UnitTrusts.

    1 report

  • Book Mutual funds on the assets side under Investments (fixed assets) / Investments. FRC concept: MutualFunds.

    1 report

  • Book Managed funds on the assets side under Investments (fixed assets) / Investments. FRC concept: ManagedFunds.

    1 report

  • Book Non-controlled investment funds on the assets side under Investments (fixed assets) / Investments. FRC concept: Non-controlledInvestmentFunds.

    1 report

  • Book Debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: DebtSecuritiesHeld.

    1 report

  • Book Government debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: GovernmentDebtSecuritiesHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Treasury bills held on the assets side under Investments (fixed assets) / Investments. FRC concept: TreasuryBillsHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Investments in other entities, measured at fair value

  • Book Investments in subsidiaries, measured at fair value on the assets side under Investments (fixed assets) / Investments in other entities, measured at fair value. FRC concept: InvestmentsInSubsidiariesMeasuredFairValue.

    1 report

  • Book Investments in associates, measured at fair value on the assets side under Investments (fixed assets) / Investments in other entities, measured at fair value. FRC concept: InvestmentsInAssociatesMeasuredFairValue.

    1 report

  • Book Investments in joint ventures, measured at fair value on the assets side under Investments (fixed assets) / Investments in other entities, measured at fair value. FRC concept: InvestmentsInJointVenturesMeasuredFairValue.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Other specific financial assets and debt securities [heading]

  • Book Redeemable notes held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: RedeemableNotesHeld.

    1 report

  • Book Commercial paper held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: CommercialPaperHeld.

    1 report

  • Book Floating rate notes held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: FloatingRateNotesHeld.

    1 report

  • Book Specific floating rate note held [component of total floating rate notes held] on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: SpecificFloatingRateNoteHeldComponentTotalFloatingRateNotesHeld.

    1 report

  • Book Debt securities issued by banks held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: DebtSecuritiesIssuedByBanksHeld.

    1 report

  • Book Convertible debt securities, held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: ConvertibleDebtSecuritiesHeld.

    1 report

Stocks

Balance sheet format 1 [heading]

  • Book Total inventories on the assets side under Stocks / Balance sheet format 1 [heading]. FRC concept: TotalInventories.

    1 report

Inventories [heading]

  • Book Raw materials and consumables on the assets side under Stocks / Inventories [heading]. FRC concept: RawMaterialsConsumables.

    1 report

  • Book Raw materials on the assets side under Stocks / Inventories [heading]. FRC concept: RawMaterials.

    1 report

  • Book Consumables on the assets side under Stocks / Inventories [heading]. FRC concept: Consumables.

    1 report

  • Book Merchandise on the assets side under Stocks / Inventories [heading]. FRC concept: Merchandise.

    1 report

  • Book Production supplies on the assets side under Stocks / Inventories [heading]. FRC concept: ProductionSupplies.

    1 report

  • Book Spare parts on the assets side under Stocks / Inventories [heading]. FRC concept: SpareParts.

    1 report

  • Book Work in progress on the assets side under Stocks / Inventories [heading]. FRC concept: WorkInProgress.

    1 report

  • Book Long term contract work in progress on the assets side under Stocks / Inventories [heading]. FRC concept: LongTermContractWorkInProgress.

    1 report

  • Book Finished goods and goods for resale on the assets side under Stocks / Inventories [heading]. FRC concept: FinishedGoodsGoodsForResale.

    1 report

  • Book Finished goods on the assets side under Stocks / Inventories [heading]. FRC concept: FinishedGoods.

    1 report

  • Book Goods for resale on the assets side under Stocks / Inventories [heading]. FRC concept: GoodsForResale.

    1 report

  • Book Payments on account, inventories on the assets side under Stocks / Inventories [heading]. FRC concept: PaymentsOnAccountInventories.

    1 report

  • Book Further item of inventories [component of total inventories] on the assets side under Stocks / Inventories [heading]. FRC concept: FurtherItemInventoriesComponentTotalInventories.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Inventories, at fair value less costs to sell / net realisable value on the assets side under Stocks / Inventories [heading]. FRC concept: InventoriesFairValueLessCostsToSellNetRealisableValue.

    1 report

  • Book Loss (gain) from write-downs and reversals of inventories on the assets side under Stocks / Inventories [heading]. FRC concept: LossGainFromWrite-downsReversalsInventories.

    1 report

  • Book Inventory write-down expense, gross on the assets side under Stocks / Inventories [heading]. FRC concept: InventoryWrite-downExpenseGross.

    1 report

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