FRS 105

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.

Effective for periods beginning on or after 1 January 2016.

See also

• FRS 100
• FRS 101
• FRS 102
• FRS 103
• FRS 104