Small companies’ reporting requirements simplified

Posted by on 20 July, 2015
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This item was filled under Tax

The Financial Reporting Council (FRC) has updated and simplified UK and Ireland accounting standards. The changes, made in response to the implementation of the new EU Accounting Directive, include:


  • a new standard, FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime and the withdrawal of the Financial Reporting Standard for Smaller Entities;


  • a new section 1A “…
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