FRS 105: Difference between revisions
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imported>Doug Williamson (Added additional information about intent of Reporting Standard and effective date.) |
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''UK and Irish accounting.'' | ''UK and Irish accounting.'' | ||
Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to Micro-entities Regime'. | Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'. | ||
FRS 105 is for | FRS 105 is for entities eligible to apply the Micro-entities Regime set out in UK Company Law and related legislation. | ||
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* [[FRS 103]] | * [[FRS 103]] | ||
* [[FRS 104]] | * [[FRS 104]] | ||
== External link == | |||
*[https://www.iasplus.com/en-gb/standards/uk-gaap/frs-105 FRS 105 - UK Accounting Plus] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
Latest revision as of 16:16, 3 March 2022
UK and Irish accounting.
Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'.
FRS 105 is for entities eligible to apply the Micro-entities Regime set out in UK Company Law and related legislation.
See also
