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.