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FRS 105: The Financial Reporting Standard Applicable to the Micro-entities Regime

BPP Professional Education
Course summary
3 hours
315 GBP excl. VAT
English
Open / Scheduled
Next available date: 01/10/2019 - Manchester
Course Dates
Manchester
01/10/2019   (English)
315 GBP
London
16/10/2019   (English)
315 GBP

Course description

FRS 105: The Financial Reporting Standard Applicable to the Micro-entities Regime

The concept of micro-entities was first brought into UK company law in 2013, and subsequently FRS 105 was issued in 2015 to be effective for periods commencing on or after 1 January 2016. Initially take up of this optional standard was poor, but preparers of accounts have become increasingly aware of the benefits of applying it.

This course will consider the accounting, presentation and disclosure requirements of FRS 105, and highlight the differences between its requirements and those of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Suitability - Who should attend?

This course will be of benefit to anyone involved in the preparation or review of financial statements under FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime

Training Course Content

Learning outcomes

On completion of this course you will be able to:

  • Determine whether companies are eligible to apply FRS 105
  • Prepare financial statements in compliance with FRS 105
  • Decide whether the use of FRS 105 is appropriate/beneficial

Course coverage

The legal framework

  • Identification of micro-entities
  • Content of micro-entity financial statements
  • True and fair considerations

Accounting and disclosure requirements

  • Consideration of the main accounting, presentation and disclosure requirements of FRS 105
  • Identification of those areas where FRS 105 differ to FRS 102
  • Consideration of practical examples in the areas of difference

Filing requirements for micro-entities

About provider

BPP Professional Education

BPP Professional Education -  Accountancy, Tax, Financial Services, Law & Insolvency Courses

BPP Professional Education is one of the specialist examination-based and professional development training arm of the BPP Group, Europe's biggest professional education and publishing provider with 2,000 staff members across 40 countries and over 30,000 students per year. BPP Professional Education...


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Contact info

BPP Professional Education

3 London Wall Buildings
EC2M 5PD London

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