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FRS 102 Section 1A Illustrative accounts
www.smallcompanyreporting.co.uk(i) A STRGL (Statement of other comprehensive income) where there are gains or losses not recognised in the profit and loss account (1A.9(a)); (ii) A Statement of changes in equity, or a Statement of income and retained earnings ((1A.9(b)); (c) Where relevant to the transactions, other events and conditions, a small entity is encouraged
Part 41A-03-01 - Submission of iXBRL Financial Statements ...
www.revenue.ie'The company is inactive and there is no income or expenses on the Profit and Loss account and there is a balance sheet movement of less than €500.' Where this option is selected on the Form CT1, it will not be necessary to contact the local Revenue Office. It should be noted that companies who are in Revenue’s Large Cases