FRS 105: the financial reporting standard applicable to the micro-entities regime

1 October 2019
Face-to-face: 9.30am-12.45pm; Online: 2.00pm-5.00pm
Manchester, Online, London

Member price: £263 + VAT

Non-member price: £310 + VAT

Manchester, 1 October 2019
London, 16 October 2019

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Online Classroom Live course

This course is also available as an Online Classroom Live (OCR Live) course, giving you greater flexibility and choice as to how you learn. Our expert presenters will deliver the same course content but it is offered through an online environment, in an afternoon 3-hour bite-size session.

Price: £170 + VAT
Time: 2.00pm-5.00pm

OCR Live course, 1 October 2019

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View video below to see a five-minute demo of the OCR Live platform.


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.

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

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.

Note: A similar course is available for those delegates based in Scotland.

FRS 102/105 workshop for small and micro companies

Find out more

View full event details


  • 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


Manchester, Online, London


Tel: 0330 060 3303


  • Audit and Assurance
  • England and Wales
  • Online learning
  • Training courses
  • London and Home Counties
  • Manchester and the North

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