The application of FRS 102 and FRS 105 continues to present companies and their advisors with many challenges, even more so taking into account the current challenging economic climate.  This update will address all the topical issues and recent changes to the rules. Pipeline changes affecting SMEs and their accountants make this a crucial course to attend. Topics covered will include:

• Imminent changes to size limits – practical considerations
• Update on implementation of the Economic Crime and Corporate Transparency Act
• The FRS 102 periodic review – what firms need to be doing now in preparation
• Frequently asked questions on small and micro entity disclosures
• Common problem areas when applying FRS 102 and FRS 105 and how to tackle them