New UK GAAP – Making the Case for FRS 105

A very common question from practitioners on courses about new UK GAAP at the current time concerns the choice between FRS 105 (the new standard for micro entities) and FRS 102 Section 1A (for small entities).

Some are reluctant to advise their clients to apply FRS 105 if it means that two different standards are both

March 30th, 2017|
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