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Volume A - UK Reporting - Legal and regulatory framework, Illustrative annual report and financial statements for UK unlisted groups - FRS 102, Volume C - UK Reporting - International Financial Reporting Standards, Volume D - UK Reporting - IFRS 9 and related Standards, Volume E - UK Reporting - IAS 39 and related Standards, Volume F - UK Reporting - IFRS 17 Insurance Contracts, Illustrative annual report and financial statements for UK listed groups - IFRS Standards, Illustrative disclosures for insurers applying IFRS17, Illustrative disclosures for Banks applying IFRS 7 as amended by IFRS 9, IFRS Accounting Standards (linked to Deloitte accounting guidance), IFRS Accounting Standards (Blue and Red Books), IFRS Educational Material (including Webcasts and Podcasts), IFRS Foundation Speeches, Articles and Presentations, Volume G - UK Reporting - Sustainability Reporting (Global). This may include first time adoption adjustments on your financial statements and the timing and amount of any tax payments to HMRC. By whitelisting SlideShare on your ad-blocker, you are supporting our community of content creators. Contents. A checklist of some of the factors to consider when preparing your (or your clients) accounts. %=m4tVM[*FQ'Weu^"u#*. ,K}^o#`yQr~p+0AGydai*!Xs=]7T. The Manuals are available electronically to subscribers ofInform. frs102 model accounts . Financial Reporting Faculty, April 2020 It also identifies whether entities must or can elect to produce their consolidated or individual financial statements in accordance with one of four frameworks. Financial reporting in 2017 BDO considers the FRCs focus on the Strategic Report and BDO reviews the ESMA guidelines and the FRCs FAQs. Please reach out to, Accounting for uncertain economic conditions, Standards and IFRICs newly applicable for companies with 31 December 2022 year ends, Chapters by name (Accounting to Fair value), Accounting policies, accounting estimates and errors (IAS 8), Accounting principles and applicability of IFRS (Conceptual framework), Business combinations under common control and capital re-organisations, Combined and carve out financial statements, Consolidated financial statements (IFRS 10), Disposal of subsidiaries, businesses and non-current assets (IFRS 5), Events after the reporting period and financial commitments (IAS 10), Chapters by name (Financial instruments to Impairment), Financial instruments - classification and measurement (IFRS 9), Financial instruments - classification of financial instruments under IAS 39, Financial instruments - embedded derivatives in host contracts (IFRS 9), Financial instruments - embedded derivatives in host contracts under IAS 39, Financial instruments - financial liabilities and equity (IFRS 9, IAS 32), Financial instruments - hedge accounting (IFRS 9), Financial instruments - hedge accounting under IAS 39, Financial instruments - impairment (IFRS 9), Financial instruments - measurement of financial assets and liabilities under IAS 39, Financial instruments - objectives, definitions and scope (IAS 39, IFRS 9, IAS 32, IFRS 7), Financial instruments - presentation and disclosure of financial instruments (IFRS 9, IFRS 7), Financial instruments - presentation and disclosure under IAS 39, Financial instruments - recognition and de-recognition (IFRS 9, IAS 39), Presentation of financial statements (IAS 1), Provisions, contingent liabilities and contingent assets (IAS 37), Revenue from contracts with customers (IFRS 15), Service concession arrangements (IFRIC 12), Share capital and reserves (IAS 1, IAS 32, IAS 39), Illustrative IFRS consolidated financial statements for 2022 year ends, Illustrative IFRS consolidated financial statements for 2021 year ends, Illustrative condensed interim financial statements 2022, Illustrative condensed interim financial statements 2021, Insurance - 2020 Illustrative IFRS consolidated financial statements, Investment funds - 2022 Illustrative IFRS financial statements, Investment property - 2022 Illustrative IFRS consolidated financial statements, IFRS 9 for banks - Illustrative disclosures, International standards table of contents, IFRS 5 - Non current assets held for sale and discontinued operations, IFRS 6 - Exploration for and exploration of mineral resources, IFRS 7 - Financial instruments - Disclosure, IFRS 10 - Consolidated financial statements, IFRS 12 - Disclosure of interest in other entities, IFRS 15 - Revenue from contracts from customers, IAS 1 - Presentation of financial statements, IAS 10 - Events after the reporting period, IAS 28 - Investments in associates and joint ventures, IAS 29 - Financial reporting in hyperinflationary economies, IAS 32 - Financial instruments - Presentation, IAS 37 - Provisions, contingent liabilities and contingent assets, IAS 39 - Financial instruments - Recognition and measurement, Disclosure of interest in other entities (IFRS 12), Exploration for and exploration of mineral resources (IFRS 6), Events after the reporting period (AS 10), Financial instruments - Disclosure (IFRS 7), Financial instruments - Presentation (IAS 32), Financial instruments - Recognition and measurement (IAS 39), Financial reporting in hyperinflationary economies (IAS 29), Investments in associates and joint ventures (IAS 28), Non current assets held for sale and discontinued operations (IFRS 5), Revenue from contracts from customers (IFRS 15), IFRS Standards/amendments recently endorsed, Environmental, Social and Governance (ESG), UK Climate regulations (TCFD, BEIS, SECR, IFRS), Climate related guidance - accounting, reporting and audit - external users, UK GAAP Manual of accounting table of contents, UK GAAP Manual of accounting by chapter (Accounting to Government), Accounting policies, estimates and errors, Consolidated and separate financial statements, Events after the end of the reporting period, UK GAAP Manual of accounting by chapter (Heritage to Property), UK GAAP Manual of accounting by chapter (Provisions to Transition), Retirement benefit plans: Financial statements, Statement of changes in equity and statement of income and retained earnings, Statement of comprehensive income and income statement, FCA Handbook (Listing, Prospectus and Disclosure), Disclosure Guidance and Transparency Rules sourcebook (DTR), FRS 100 - Application of financial reporting requirements, FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland, FRS 105 - The financial reporting standard applicable to the micro-entities regime, Other statutory requirements Manual by chapter, PwC Manual of Accounting - Narrative Reporting, {{favoriteList.country}} {{favoriteList.content}}. Adapting the way your firm or partnership operates to manage the impact of new technologies and increased competition is not easy. This guide summarises managements responsibilities for assessing going concern and the associated practical implications for financial reporting under FRS 102. Bitesize Briefing: COVID-19 and financial reporting implications GAAP 2019: UK reporting FRS 102 (Volume B) If you have any difficulties using these eBooks, please contact library@icaew.com. Bloomsbury Core Accounting and Tax Service, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, Amendments to FRS 102 Multi-employer defined benefit plans, Amendments to FRS 102 Interest rate benchmark reform, Amendments to FRS 102 and FRS 105 COVID-19-related rent concessions, Amendments to UK and Republic of Ireland accounting standards - UK exit from the European Union, Amendments to FRS 102 Interest rate benchmark reform (Phase 2), Amendments to FRS 102 and FRS 105 COVID-19-related rent concessions beyond 30 June 2021, Amendment to FRS 101 Reduced Disclosure Framework Effective date of IFRS 17, standards in issue and earlier publications, Preparing and filing UK small entity accounts, Going concern considerations a guide for FRS 102 preparers, How to distinguish adjusting from non-adjusting post balance sheet events under UK GAAP, COVID-19-related rent concession under FRS 102 and FRS 105, Renegotiating loan contracts under FRS 102, Checklist: implications of COVID-19 for the preparation of accounts under FRS 102, Amendments to UK GAAP for COVID-19-related rent concessions, 2020/21 Reporting: Going concern and impairment, Bitesize Briefing: COVID-19 and impairment of assets, Bitesize Briefing:COVID 19 and post balance sheet events, Bitesize Briefing: COVID-19 and financial reporting implications, 2020/21 reporting season: more than just numbers, Transitioning from FRS 102 Section 1A to full FRS 102, Reporting climate change and energy transition, UK Financial Statements: Presentation and Disclosure Requirements, Model accounts and disclosure checklists for new UK GAAP, Climate-related matters: FRS 102 Factsheet 8, FRC issues a suite of staff factsheets on aspects of FRS 102, get articles and documents through our document supply service. folsom police helicopter today New Lab; marc bernier obituary; sauge arbustive bleue; tomorrow will be better than today quotes; frs102 model accounts. Please seewww.pwc.com/structurefor further details. endobj The development of UK GAAP We can then help you identify the precise implications of changes. endobj frs102 model accounts. ICAEW.com works better with JavaScript enabled. A chapter on the structure of current UK GAAP, including the alignment of FRS 102 with IFRS - part of a one-stop-shop guide by Steve Collings on all aspects of UK auditing standards and new UK GAAP accounting standards. Find out moreabout Inform and how tosubscribe. Forward currency contracts and interest rate swaps are regarded as complex financial instruments. The notes to the financial statements will be extended under FRS 102. Example financial statements Preparing FRS 102 company accounts 201920 Jenny Carter, By All Accounts, July 2021 Should you need to reference this in the future we have assigned it the reference number "refID" . This publication provides illustrative financial statements for the year ended 31 December 2018. Please visit our global website instead, Can't find your location listed? the comparatives are amended to recognise the adjustment in the previous period and correction of the error does not affect the current years profit and loss account (although it is reported in other comprehensive income for the period). Now customize the name of a clipboard to store your clips. Manual of accounting: UK GAAP 5 0 obj To use the Financial Reporting Standard 102 (examples based on an UK GAAP - FRS 102 current year end 31/03/16): Enter a Date Accounting Standards apply within the Client | View | A/P Dates (for example, 01/04/15). Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service. 2022 UK GAAP Accounts Financial Reporting Faculty, April 2020 Publisher: Bloomsbury Professional. Looks like youve clipped this slide to already. how to unhide mouse cursor windows 10; > Over 20 years experience in financial reporting, planning, analysis and modelling. The UK financial reporting regime Small entities can also apply FRS 102 Section 1A (S1A) and micro entities can also apply FRS 102 S1A or FRS 105. UK GAAP Group Limited - An example annual report including the consolidated financial statements ofUK GAAP Group Limited showing the disclosures and format that might be expected for a company that prepares consolidated and separate financial statements in accordance with FRS 102. The nomenclature of an income statement and a statement of financial position is not necessarily required if the alternatives are not misleading. frs102 model accounts. Cyber security and data protection services, International Institutions and Donor Assurance, Company Formation and Company Secretarial, The Strategic Report & the Directors' Report, Limited Company FRS 102 Illustrative Financial Statements 2021, LLP (Limited Liability Partnership) FRS 102 Illustrative Financial Statements 2021, Limited Company FRS 101 Illustrative Financial Statements 2021. On 31 December 2015 the fair value of the investment property had increased to 220,000 and on 31 December 2016 it had increased further to 225,000. The model documents we offer are provided as published in the databases and publications at the time of request. Contact us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com. It sets out the financial reporting requirements for entities that are not applying adopted IFRS, FRS 101 or FRS 105. endobj <> By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Our industry specialists have a deep knowledge and understanding of the sector you work in. Whatever point in its lifecycle your business is at, we can help you achieve more. 14th Jun 2017. This will replace the Reconciliation of Movements in Shareholders Funds that was usually presented as a note to the financial statements. Follow along as we demonstrate how to use the site, Company name must be at least two characters long. These illustrative FRS 101 financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. These regulations will now apply to all entities preparing financial statements under FRS 102, not simply companies and limited liability partnerships. This publication contains an illustrative set of consolidated financial statements for Good Group (International) Limited (the parent) and its subsidiaries (the Group) for the year-end 31 December 2019 that is prepared in accordance with International Financial Reporting Standards (IFRS). Financial Reporting Faculty, updated July 2021. xn@-"e;{E4"Q.p8jC^V,og3hQMaQUe|7&y\gIUHOwU}K!@r0~#R%g5,qd-VAjRJ&6~/c_(x=?;cmZ_;$U9\E( 8Z 0?Q%8 @qtF{X,z5[4X Sf k03]6rYQr:E%I$gV5f(vZf,1g->]Gun9)cX%h4=\)iV,Bi ot\\W'D%7=7 We work for hotels, restaurants, bars, professional sports, betting and gaming and travel businesses. Thank you for your comments / suggestions. Reporting climate change and energy transition These model accounts are updated regularly so to ensure that you get the most up-to-date version, we recommend that you only request documents as and when you need them. Considering the impact of COVID-19, Brexit and other pervasive issues on financial statements in the current reporting season. UK GAAP Group Limited - An example annual report including the consolidated financial statements of UK GAAP Group Limited showing the disclosures and format that might be expected for a company of the size of UK GAAP Group Limited that prepares its financial statements in accordance with FRS 102. Financial Reporting Faculty, June 2020 Law Stated At: 1 January 2022. Your request / feedback has been routed to the appropriate person. Contact us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com. <> Financial Reporting Faculty, updated August 2022, 2020 UK GAAP Accounts It discusses how climate issues could impact the recognition and measurement of items in the financial statements, and the disclosures required. FRS 102 Section 1A - Small Company (full and abridged accounts), which covers both the preparation of full or abridged financial statements, and. Sample financial statements and disclosure checklists for a range of UK company sizes preparing annual financial statements in accordance with UK GAAP and FRS 102. Access to eBooks is only available to ICAEW members and ACA students please log in to view these titles. They are not intended to address the particular circumstances of any particular entity. The ICAEW Library can provide model accounts and disclosure checklists for FRS 101, FRS 102, FRS 102 Section 1A, and FRS 105. FRS 100 sets out the financial reporting requirements for UK and Republic of Ireland entities. UK GAAP Limited - An example annual report for UK GAAP Limited showing the disclosures and format that might be expected for a company preparing its financial statements under FRS 102. > Technically sound and keen to develop financial processes, workflows, and internal controls. Amendments to UK GAAP for COVID-19-related rent concessions Why the Board is issuing the Discussion Paper now 5 Financial Reporting Standard (FRS) 15 'Tangible xed assets'$ requires all tangible xed assets to be capitalised in the balance sheet; in principle this includes heritage assets. Going concern considerations a guide for FRS 102 preparers If you have any questions pertaining to any of the cookies, please contact us uk_viewpoint@pwc.com. Anne Cowley, Accountancy, January 2018 UK GAAP (FRS 101) illustrative financial statements for 2022 year ends, UK GAAP (FRS 101) illustrative financial statements for 2021 year ends. We want to help you choose the right accounting framework for your business. Stay up-to-date with the latest business and accountancy news: Sign up for daily news alerts. FRS 102 and FRS 103 - The core of UK GAAP, providing a concise and simplified accounting framework for companies including . UK Financial Statements: Presentation and Disclosure Requirements Each edition includes updated illustrative model accounts, examples, tables and checklists. Statement of Changes in Equity. The key changes proposed are to the requirements on revenue recognition and leases based on simplified IFRS requirements. The treatment of foreign currencies will be IFRS style rather than existing UK GAAP. 8 0 obj Private equity accounting, from getting deal-ready and finding the right investor through to accelerating growth and making a successful exit. They also incorporate UK company law disclosures and include commentary for preparers. From: Some guides and comparisons that we link to may pre-date the latest amendments to this standard. The ICAEW Library holds copies of the last available printed editions of UK GAAP handbooks/manuals and can access more up to date material through PwC online content on behalf of members. The latest edition of this detailed guide explains how to apply FRS 102 and FRS 105 with worked examples, disclosure suggestions and practical tips on implementing the standards. The existing regulations in company law on the format of accounts will continue to apply to financial statements prepared under FRS 102. These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. endobj However, if an entity chooses to disclose its operating profits, the entity needs to ensure this includes all relevant operating costs. Material errors include the effects of fraud. Anna Malcolm,By All Accounts, July 2020 <>/Metadata 1894 0 R/ViewerPreferences 1895 0 R>> Notes to the financial statements. Weve updated our privacy policy so that we are compliant with changing global privacy regulations and to provide you with insight into the limited ways in which we use your data. Becoming an ACCA Approved Learning Partner, Virtual classroom support for learning partners. Below is a summary of the changes to the format and layout of accounts under the new standard. A digital platform with timely, relevant accounting and business insights, personalised for you, UK, Europe, Middle East, Africa, Mainland China and Hong Kong support, Viewpoint licensing support, PwC United Kingdom. 2020/21 Reporting: Going concern and impairment Our package with Pilot is exactly what we wanted and what we needed . It has been updated for Brexit and recent amendments and includes a new section on climate-related matters. Other commercial issues, for example distributable reserves issues. Please see www.pwc.com/structure for further details. We also produce a series of Our Life Sciences team are passionate about this diverse and innovative sector. 01444899 info@futureinternationalschools.com. When an entity ceases or disposes of a significant business element, the turnover and profit (or loss) before tax attributable to that business element will need to be shown on the face of the profit and loss account. They are not intended to address the particular circumstances of any particular entity. mlPhiO)b=L[S~SQ L:JN:E`4\yg`tl:rcOm9c#jIl=T9DeZIA;H4_;H$iM9! 93XcMPuw ^62 d(aXjyV@A $R|j|*amvk7Ja%Ix`H;U&\]Qql{1e#puE!kr\J60c^Tvwo%!9[N6GW074BjX~>+BT\01T8r*?b All rights reserved. The key changes to UK Generally Accepted Accounting Practice (UK GAAP), with the introduction of Financial Reporting Standard 102 (FRS 102). Our Manufacturing team have the skills, experience and insight to help you overcome these challenges and thrive. Guidance on the effective version of FRS 102 for different annual periods along with notes on amendments and early adoption are available exclusively to Financial Reporting Faculty members log in or find out how to join the faculty. Balancing the art and science of marketing to revolutionise customer experience and create responsible growth. Understand UK GAAP and its impact on your business with BDOs support and advice. This publication provides illustrative financial statements for the year ended 31 December 2018. Find example accounts and disclosure checklists for FRS 101, FRS 102, FRS 102 Section 1A, filleted accounts and FRS 105 available from the ICAEW Library & Information Service, Bloomsbury and other sources. The SlideShare family just got bigger. Anne Cowley, Croner-i, 2019 This guide outlines the factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts. <> Financial Reporting Faculty These are illustrative FRS 101 financial statements of a private intermediate parent company, prepared in accordance with FRS 101, including UK Companies Act disclosure requirements as applicable. Other components of the results of the discontinued operation will need to be disclosed, either on the face of the profit and loss account or by way of a note. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Financial Reporting Faculty, November 2022 Merrik Bousfield, By All Accounts, January 2022 A team of passionate and dedicated experts ready to provide the insight and knowledge that will help BDO is a market leader in the retail sector and our team of over 1000 specialists support many of the most well-known brands in the industry from our 18 locations around the UK. Explore how BDOs Financial Reporting solutions team can help. UK GAAP - FRS 102. Financial Reporting Faculty, September 2022 frs102 model accountspastor license lookup. PwC, Lexis Nexis, 2019 While these resources contain useful information, please treat them with appropriate caution. Directors are still required to assess whether further disclosures are required in order to show a true and fair view. Deloitte, Croner-i, 2019 Chief Marketing Officers (CMOs) and their organisations have been wrestling with a confluence of challenges, from digital disruption to changing consumer behaviours and expectations. The four frameworks are: Discover EU-adopted IFRSs. Our knowledge and experience of the lifecycle of a tech company means we are uniquely placed to give you the advice and support you need to meet the growth challenges your business faces. FRS 102 will keep the current requirement in UK GAAP for assessing going concern i.e. We deliver a range of services for PFI and other infrastructure or capital projects including audit, advisory and contract management. Marianne Mau, By All Accounts, January 2021 S.1A are the minimum disclosures. In particular, it is important to note there is no exemption from preparing a cash flow statement for small companies preparing financial statements under FRS 102, although if they used the FRSSE, a cash flow would not be required. Following implementation of a new framework, your BDO team will keep you up to date about any changes to GAAP, including amendments proposed as a result of FRC triennial reviews. IRIS Elements, an end-to-end, integrated, MTD-ready cloud accounting solution delivering consistency and accuracy across all of your products through one client list.. For sole practitioners, small accountancy practices and bookkeepers today, with market leading solutions and functionality for medium and larger practices in the future. Appendix 2 - a summary of the key accounting differences between FRS 101 and IFRSs. 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. By continuing to browse this site, you consent to the use of cookies. Please correct the errors and send your information again. The only exceptions will be those applying International Financial Reporting Standards (IFRS) or Financial Reporting Standard for Smaller Entities (FRSSE). One other change that may have an effect on reported results will be a change to prior period adjustments. Highlights areas of potential change and seeks views to inform the next comprehensive review of FRS 102. Example Financial Statements. The filing obligations of small companies are contained in s444 of the Companies Act 2006. Should you need to transition to a new or different accounting framework, we will assist you throughout this complex and time-consuming process. The transition requires all UK company's financial information to be prepared in accordance with FRS 102. EY-FRS-102-illustrative-financial-statements. The Group is a fictitious, large publicly listed . FRS 101 v FRS 102 << /Length 5 0 R /Filter /FlateDecode >> stream Copyright Notice and Disclaimer of Liability. The four frameworks are: FRS 100 does not extend the mandatory application of EU-adopted IFRSs beyond the current requirement of the IAS Regulation or market rules. 6 0 obj In addition to the changes made as per the new Accounting . 1 comment. Practical guide with worked examples explaining the requirements of FRS 100, FRS 101, FRS 102, FRS 103, FRS 104 and FRS 105. Section 21 applies to all provisions, contingent liabilities and contingent assets, except those covered by other sections of FRS 102. Hear about the COVID-19-related rent concessions amendments to FRS 102 and FRS 105. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. Tick this box to verify you are not a robot. The disclosure requirements in Section 1A are a mirror of the Company Law disclosures which were included in law by way of Statutory Instrument 2015/980. Martin Howard, By All Accounts, January 2021 Guidance notes. Our experienced technical advisors can help you with your UK GAAP questions and offer practical advice. Find out who is eligible and how you can access the Core Accounting and Tax Service. You can read the details below. stream non-operating items. You can set the default content filter to expand search across territories. COVID-19-related rent concession under FRS 102 and FRS 105 The STRGL will be replaced by a Statement of Comprehensive Income and Expenditure, either as a separate statement of other comprehensive income or immediately after the profit and loss account. <> 4 0 obj Applying GAAP: A practical guide to financial reporting 201920 Currently, under UK GAAP a prior period adjustment only occurs if there is a change in accounting policy or a fundamental error in the financial statements. Change brings challenges but also opportunity. This allows companies to file the accounts which they prepared for shareholders (full or abridged) or to take advantage of the exemptions available which allow the profit and loss account and/or directors' report to be excluded from the accounts being filed. GTIL, through its IFRS Team, develops general guidance that supports its member firms' commitment to high quality, consistent application of IFRS and is therefore pleased to share our insights by publishing 'IFRS Example Consolidated Financial Statements 2021' (Example . Renegotiating loan contracts under FRS 102 There are substantial changes, particularly for those entities transitioning from old Irish GAAP excluding FRS 26: Financial instruments: Recognition and measurement. The main features of the small companies' regime are: A directors' report is still required but small companies are exempt from the requirement to provide a business review and to describe its use of financial When preparing financial statements the directors are currently required to assess going concern for a period not less than 12 months from the date of approval of the financial statements. - 2023 PwC. We've updated our privacy policy. October 20, 2021. Alternative performance measure ESMA gui FRS 102 and guidance on realised and distr Have You Told Your Shareholders About New UK GAAP? This checklist is primarily aimed at companies with 2020 year ends. Like many accountancy practices, we have always filed the minimum disclosure abbreviated accounts with Companies House. Statement of Comprehensive Income. This factsheet provides a high-level summary of FRS 102 and includes practical tips and guidance on some common pitfalls. Click here to review the details. 01444899 info@futureinternationalschools.com. All the options above, with the exception of EU-adopted IFRSs are 'Companies Act' and UK GAAP accounts. The Deloitte Accounting Research Tool (DART) is a comprehensive web-based library of accounting and financial disclosure literature.