Although now well established, UK GAAP still presents a raft of challenges for small entities applying FRS 102 Section 1A and micro entities applying FRS 105. This seminar will help navigate through the practicalities and highlight imminent changes: What’s changed for FRS 102 and FRS 105 for periods commencing 1 January 2026, Common recognition and measurement issues – and the different approaches under FRS 102 and FRS 105, Section 1A disclosures – what’s really needed to inform a true and fair view? FRS 105 – frequently asked questions, Update on filing rules for small and micro entities under the Economic Crime Act