FRS 102/105 workshop for small and micro companies

27 November 2019

Member price: £144.50 + VAT

Non-member price: £170 + VAT

Please note, the ICAS member discount will be applied after checkout.

Edinburgh, 27 November 2019

Book with BPP


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.

What you will learn

This practical seminar covers all the common problem accounting and disclosure issues presented by the new standards and provides helpful tips on how to address them. It outlines the recent amendments from the triennial review and the potential impact on financial statements. Case studies and example accounts will be used throughout to bring the subject to life.

Who should attend

The seminar is targeted at qualified accountants working within industry and professional practice preparing accounts for small and micro companies.

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

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

Find out more

Full speaker list


Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).

View full event details


After attending this seminar, you will be able to:

  • Advise your client on the most appropriate accounting standard to apply – FRS 102 or FRS 105
  • Prepare error free FRS 102 and FRS 105 financial statements which include all relevant disclosures required by accounting standards and company law
  • Deal with common problem areas in FRS 102 or FRS 105
  • Understand the future changes to the small and micro company reporting regimes and why early adoption of these may be beneficial.




Tel: 0330 060 3303


  • Audit and Assurance
  • Corporate and financial reporting
  • Scotland
  • Training courses
  • Edinburgh

Previous Page