FRS 105: Difference between revisions
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imported>Doug Williamson (Added additional information about intent of Reporting Standard and effective date.) |
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.'' | ''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 companies eligible to apply the Micro-entities Regime set out in UK Company Law. | FRS 105 is for companies eligible to apply the Micro-entities Regime set out in UK Company Law. | ||
Revision as of 11:22, 13 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. Early adoption is permitted.
