A Deep Dive into FRS 105 (Jun 23)
Category: Financial Reporting | Duration: 1hr | Tag: VODUK2340 | Type: Video | Speaker: Elaine Jackson | Date: 29/06/2023 10:00
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
Elaine Jackson