FRS 105: Difference between revisions
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Revision as of 14:14, 21 March 2018
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.
Effective for periods beginning on or after 1 January 2016.
