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Micro Entities- Introducing FRS 105 - Discontinued



What will you learn?

More and more entities are seeking a route to simpler financial reporting in a post-FRSSE era. This webinar provides practical examples of key implementation issues when adopting the micro-entities regime under FRS 105, including:

>             Presumed truth and fairness and disclosure in excess of the requirements

>             Property, plant and equipment, investment properties and depreciation

>             Operating lease incentives

>             Loan arrangement fees and interest

>             Goodwill, intangibles and other recognition and measurement requirements

>             How to ignore deferred tax.