020 7213 9911

HAT Group, making accountants count

Accountancy & Finance Training Courses

Continuing Professional Development

Micro-Entities and FRS 105

Item Detail
Speaker Matthew Shaw
CPD 1.5 hours
Duration 2:00pm - 3:30pm
Location Central London
Dates 28 March 2017
Member Price £80 + VAT
Non-Member Price £110 + VAT


In light of recent changes to small company reporting and separately, improved guidance on micro-entities it is expected that adopting micro entity exemptions will become increasingly popular. This course aims to give an overview of the preparation of micro-entity accounts and the advantages and disadvantages of doing this.

Course Content

  • Definition of a micro-entity
  • Overview of the accounting requirements of FRS 105 and the differences between this and FRS 102 (Section 1A)
  • Revision of disclosure requirements


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