Editorial team AccountingWEB.co.uk
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On Compliance podcast: FRS 105 updates

2nd Jul 2018
Editorial team AccountingWEB.co.uk
In association with
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Under UK GAAP most micro-entities have the option of reporting under FRS 105, the financial reporting standard applicable to the micro entities regime. As part of the Financial Reporting Council's triennial review, several small but important changes were made to the standard including two significant disclosures required by law.

In the latest On Compliance podcast, Tom Herbert talks to David Smith, director of assurance and financial reporting content from Mercia Group and Briony Kempton, product manager - accounts production advanced from Thomson Reuters about the changes, the impact they're likely to have on accountants and what to consider when choosing between FRS 102 and 105.

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