FRS 105

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Revision as of 11:22, 13 January 2016 by 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

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