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Life after FRSSE- New UK GAAP for Small and Micro-Entities

What will be covered in the online course?


2017 is the year in which most small and micro-entities adopt New UK GAAP following the withdrawal of the FRSSE. This course identifies, reviews and considers the many technical and practical issues arising from this post-FRSSE era.


This course will include:

  • An overview of recent changes to company law for small and micro-entities
  • Qualification as a small or micro-entity under revised company law
  • A comparison between accounting for small entities (FRS 102 with section 1A) and micro-entities (FRS 105), with a focus on the changes from FRSSE 2015
  • Presentation and disclosure under FRS 102 (1A) and FRS 105
  • The filing and reporting options for small and micro-entities
  • Practical guidance on choosing the right regime



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