Скачать или смотреть What Are The Key Differences Between FRS 102 & FRS 105?

FRS 105 and FRS 102 serve different types of entities - but what are the key differences in how they work?

In this short video, we explain how the micro-entity standard (FRS 105) simplifies financial reporting, including where it removes options like deferred tax, revaluations, and accounting policy choices. If you’re preparing accounts for small or micro-entities, this is essential knowledge.

💡 Want to learn more? Our 4-hour CPD course 'Acting for Small and Micro-Entities' covers everything accountants need to know to get reporting right:
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