Small, Non-Micro Entities - Introducing FRS 102(1A)

The FRSSE has been the mainstay of small company accounting since its introduction in 1997. Following the implementation of New UK GAAP, the FRSSE has been withdrawn and small entities will instead use FRS 102. This change poses a number of challenges for small entities and their accountants and auditors.

The webinar will address the technical and practical challenges in the post-FRSSE era

. Content will include the following topics:

• Transition for small entities

• New company law requirements for small companies

• Presentation and disclosure requirements of section 1A of FRS 102

• Practical guidance on specific areas of change