FRS 105 Toolkit

The Ultimate FRS 105 Toolkit for Accountants and Professional Advisors

The Companies (Accounting) Bill 2016 when enacted will introduce the concept of the Micro Companies Regime which is contained in Section 280D-280E of the Companies Act 2014. This will allow companies to prepare financial statements under FRS 105 by applying the requirements of the micro companies regime in the Companies Act. The Implementation of FRS 105 has been on the horizon for a number of years. The impact of the new standard has been the topic of many an article, seminar and conversation, however, the time for contemplation is over. Users of FRSSE must now transition for accounting periods on or after 1 January 2016 (as FRSSE can no longer be applied from that date) to either FRS 102; FRS 102 - Section 1A (assuming the company qualifies for this regime), IFRS or FRS 105 (assuming the company qualifies for this regime). When the Bill is enacted, FRS 105 can be early adopted for periods beginning on or after 1 January 2015. The transition process if not dealt with appropriately will place a significant burden on accountants.

To assist you make the transition to FRS 105 as smoothly as possible we have developed an extensive resource containing Guidance Documents, Help Sheets, Detailed Guides, Quick Guides, Video Guides, Transition Checklists, Financial Statements, Disclosure Checklists and a FRS 105 detailed differences guide.

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The Ultimate FRS 105 Toolkit for Accountants and Professional Advisors

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