FRS 105: Difference between revisions

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FRS 105 is for entities eligible to apply the Micro-entities Regime set out in UK Company Law and related legislation.
FRS 105 is for entities eligible to apply the Micro-entities Regime set out in UK Company Law and related legislation.
Effective for periods beginning on or after 1 January 2016.





Revision as of 09:59, 23 September 2021

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