FRS 105: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
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) |
imported>Doug Williamson (Update now that effective date has passed.) |
||
| Line 6: | Line 6: | ||
Effective for periods beginning on or after 1 January 2016 | Effective for periods beginning on or after 1 January 2016. | ||
Revision as of 15:59, 14 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.
