FRS 102(1A) and FRS 105 Refresher for Small and Micro Companies

Objectives

This course provides a refresher on key topics for accounts preparers of small- and micro-entity accounts, including an update on key changes.

Key topics

• Periodic review of FRSs 102 and 105 – what’s the effect on small and micro accounting?
• Companies House reform: what you need to know
• Company size and audit exemption problems
• Common pitfalls and problem areas for small and micro accounting
• Disclosure issues (including a case study example)

Who should attend

Partners and managers in practice who need to stay current in accounting and financial reporting for smaller clients.