Transcription of FRS 102 and FRS 105 Example small and micro company …
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FRS 102 and FRS 105 Example small and micro company …
1 frs 102 and FRS 105 Example small and micro company accounts Presented by John Selwood frs 102 and FRS 105 Example small and micro company accounts InstantCPD 2 Contents of Notes in Order of Presentation Section 1: Preparing accounts under the new small and micro company regimes Sections 2: frs 102 1A related party disclosures frs 102 and FRS 105 Example small and micro company accounts InstantCPD 3 Section 1: Preparing accounts under the new small and micro company regimes All accountancy firms should now be aware of the demise of the Financial Reporting Standard for Smaller Entities (the FRSSE) for accounting periods starting on or after 1 January 2016 and firms should, at this stage in the process, be in the realms of preparing for the transition.
1A Small Entities of FRS 102, issued September 2015 FRS 102 applies to small companies applicable for periods commencing on or after 1 January 2016. Early application of these requirements is permitted for periods commencing on or after 1 January 2015
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