BUL and FRS 105: Difference between pages
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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. | |||
==See also== | |||
* [[FRS 100]] | |||
* [[FRS 101]] | |||
* [[FRS 102]] | |||
* [[FRS 103]] | |||
* [[FRS 104]] | |||
Revision as of 15:59, 14 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.
