UK GAAP - FRS 105 Micro Entities Regime

An in-depth look at the requirements of FRS 105, which is intended for use in the preparation of the financial statements of companies, LLPs and qualifying partnerships that qualify for and choose to apply the micro-entities regime.

This course covers:

  • Scope and Definitions
  • Eligibility
  • Key Differences Between FRS 105 and FRS 102
  • FRS 105 Micro-Entity Financial Statements
  • Transitional Procedures

This module is part of the UK GAAP Library or can be booked as an individual course. To book the full library click here.

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