FRS 102/105 workshop for small and micro companies
SPECIAL OFFER PRICE FOR ICAS MEMBERS: £130 + VAT
Non-member price: £170 + VAT
Online Live, 1 December 2020
UK GAAP changed fundamentally for small and micro-entities in 2016 when FRS 102 (including section 1A) and FRS 105 replaced FRSSE. Further amendments, effective for accounting periods beginning on or after 1 January 2019, were made to FRS 102 and FRS 105 following its first triennial review.
This half-day seminar will cover the challenging areas and key disclosure requirements with preparing small company accounts, along with an update on the triennial review amendments. Micro entity accounts shall also be discussed and the pros and cons of them.
What you will learn
- An understanding of the possible challenging areas with applying FRS 102 requirements to small companies
- Knowledge of the disclosure requirements for small companies applying FRS 102 section 1A
- Knowledge of the first triennial review amendments
- An overview of the accounting and disclosure requirements for companies applying the micro entities regime
Who should attend
Partners, managers and staff in accountancy practices and other accounting professionals involved in preparing small or micro financial statements.
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