FRS 105

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Revision as of 15:59, 14 January 2016 by imported>Doug Williamson (Update now that effective date has passed.)
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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

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