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Chapter 14: Micro-entities

Accounts and Audit of Limited Liability Partnerships

Author:
Steve Collings
Publisher:
Bloomsbury Professional
Edition:
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
1 Introduction 2 Micro-entities regime 3 FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime 4 Financial statement presentation 5 Balance sheet (statement of financial position) 6 Profit and loss account 7 Notes to the financial statements 8 Subsidiaries, associates and jointly controlled entities 9 Accounting policies, estimates and errors 10 Financial instruments 11 Stock ...

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