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New UK GAAP for Small and Micro Entities: A Practical Workshop


With the removal of the FRSSE in 2016, this practical workshop covers key considerations when assessing the most appropriate financial reporting framework to adopt as part of the new UK GAAP regime for small and micro entities. 

This case study-based workshop includes comparisons between adoption of the micro (FRS 105) and small (Section 1A of FRS 102) regimes.


The course will focus on the following areas:

  • accounts disclosure and filing requirements 
  • accounting for investment properties
  • shareholder loans
  • non-market rate transactions
  • deferred taxation
  • FRS 105 and FRS 102 (Section 1A) transition
  • loans and finance leases
  • other differences and policy options
  • needs of the users of accounts
  • views on truth and fairness.

Who should attend

All partners and senior staff advising small and micro-entity clients in this area.


Upcoming Events: