FRS 105: Difference between revisions

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imported>Doug Williamson
(Added additional information about intent of Reporting Standard and effective date.)
imported>Doug Williamson
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''UK and Irish accounting.''
''UK and Irish accounting.''


Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to Micro-entities Regime'.
Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'.


FRS 105 is for companies eligible to apply the Micro-entities Regime set out in UK Company Law.
FRS 105 is for entities eligible to apply the Micro-entities Regime set out in UK Company Law and related legislation.
 
 
Effective for periods beginning on or after 1 January 2016. Early adoption is permitted.




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* [[FRS 103]]
* [[FRS 103]]
* [[FRS 104]]
* [[FRS 104]]
== External link ==
*[https://www.iasplus.com/en-gb/standards/uk-gaap/frs-105 FRS 105 - UK Accounting Plus]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Latest revision as of 16:16, 3 March 2022

UK and Irish accounting.

Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

FRS 105 is for entities eligible to apply the Micro-entities Regime set out in UK Company Law and related legislation.


See also


External link