Clearing House Automated Payment System and FRS 105: Difference between pages

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.

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-(CHAPS)
+''UK and Irish accounting.''
-A UK-based payment system for high-value, same-day settlement of transactions.
+Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'.
-As a result of its migration to a new platform, it is also called NewCHAPS.
+FRS 105 is for companies eligible to apply the Micro-entities Regime set out in UK Company Law.
-== See also ==
+Effective for periods beginning on or after 1 January 2016.
-* [[Clearing House Interbank Payment System]]
-* [[Faster Payments Service]]
-* [[Fedwire]]
-* [[NewCHAPS]]
-* [[Real-time gross settlement system]]
-* [[BACS]]
-[[Category:Cash_management]]
+==See also==
+* [[FRS 100]]
+* [[FRS 101]]
+* [[FRS 102]]
+* [[FRS 103]]
+* [[FRS 104]]