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The current accounting regimes applicable to small and micro entities introduced some signficant changes from the previous accounting regimes. This half day course focuses on key aspects of FRS 102 and FRS 105 applicable to small and micro entities, with a focus on more complex areas and areas of change.
FRS 102 is the financial reporting standard applicable to non - listed companies in ireland and Northern Ireland except those which choose to report under IFRS Accounting Standards, or are micro-entities.This course aims to equip accountants, auditors and users of financial statements with an understanding of the main aspects of financial reporting for non-listed entities under FRS 102