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The micro-entities framework and development of FRS 105

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Chapter 2: The Small Companies Regime Key features of FRS 105 FRS 105 considerations Infrequent transactions associated with a micro-entity Disclosure requirements under FRS 105 for UK micro-entities Disclosure requirements under FRS 105 for micro-entities in the Republic of Ireland ...

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