Clearing House Automated Payment System and FRS 105: Difference between pages
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imported>Michelle Price m (added link to BACS entry) |
imported>Doug Williamson (Corrected title of report 'applicable to .. as per July 2015 issue. Source: https://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRS-105-The-Financial-Reporting-Standard-applicab.pdf) |
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''UK and Irish accounting.'' | |||
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. | |||
Effective for periods beginning on or after 1 January 2016. Early adoption is permitted. | |||
[[ | |||
==See also== | |||
* [[FRS 100]] | |||
* [[FRS 101]] | |||
* [[FRS 102]] | |||
* [[FRS 103]] | |||
* [[FRS 104]] | |||
Revision as of 11:22, 13 January 2016
UK and Irish accounting.
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.
Effective for periods beginning on or after 1 January 2016. Early adoption is permitted.
