FRS 105

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Revision as of 09:39, 11 August 2015 by imported>Doug Williamson (Added additional information about intent of Reporting Standard and effective date.)
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UK and Irish accounting.

Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to 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. Early adoption is permitted.


See also

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