FRS 105: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Update now that effective date has passed.) |
imported>Doug Williamson (Expand for legislation changes) |
||
| Line 3: | Line 3: | ||
Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'. | Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'. | ||
FRS 105 is for | FRS 105 is for entities eligible to apply the Micro-entities Regime set out in UK Company Law and related legislation. | ||
Revision as of 16:58, 6 January 2017
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.
