FRS 105 handbook for accountants and their clients

In association with
5th Dec 2017

The issue of FRS 105, with its simplified .accounting has been a game-changer and anecdotal evidence is that FRS 105 has become the norm for many, if not most micro-companies.

However, there will be some companies for which FRS 105, although the easiest, may not be the best option. Accountants need to advise clients of their options and recommend the approach to be adopted. This handbook is designed to help them to do just that

Chapters include

  • The default position – use FRS 105 unless…?
  • When is FRS 102 likely to give a better answer?
  • How do I move to FRS 105 from FRSSE?
  • Flowchart: FRS 105 or FRS 102 for a micro-entity?
frs handbook

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