Course Details

FRS 105 is a very useful standard that could be more widely used in practice. In this session we consider who FRs 105 is applicable to, the advantages and disadvantages of using FRS 105 and the key differences between FRS 105 and FRS 102. 


This session covers:

•          The micro entities regime

•          The accounting requirements of FRS 105

•          The disclosure requirements of FRS 105

•          A review of real-life FRS 105 financial statements

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CPD Course Speaker

Michael Power Accountants

Elaine Jackson

Elaine has over 15 years Accountancy Practice experience which has provided her with a wealth of knowledge across all industries and sectors. Elaine is an AITI Chartered Tax Advisor, a Certified Public Accountant and holds a Diploma in Corporate Finance. In her previous roles, Elaine was a member of our Practice Support team, Elaine’s focus is on providing firm’s with assistance and training in the following areas; Anti-Money Laundering, Audit Testing and Walk Through Procedures, Audit Planning and Efficiency, OmniPro Audit Working Paper Demos, Preparing for Monitoring Visits and Post Monitoring Visit follow-ups. Elaine has experienced a number of ACA and ACCA monitoring reviews. This experience has provided Elaine with a great understanding and appreciation for the challenges facing Accountants in practice today.