FRS 102/FRS 105 for Small Entities: How has the Implementation Been?


Attendees will build upon their knowledge of UK GAAP for small and micro companies and learn how to avoid common pitfalls when preparing and filing company accounts.


The course will focus on the requirements of FRS 102, as it applies to small companies and FRS 105 for micro companies. Using examples, it will cover practical accounting issues, including:

  • What changed as a result of FRED 67
  • Practical problems faced by small companies, including:
    • Lease accounting
    • Deferred tax
    • Off-market rate loans
    • Related parties including directors’ remuneration
    • Intangible assets and business combinations
    • Investment properties
    • Achieving a true and fair view
    • Foreign currency transactions
    • Companies House filing issues

Who should attend?

The course is designed for accountants, at all levels, involved in the preparation of accounts for small and micro companies.


John Selwood


Thursday 8 March 2018 9.30 AM - 12.30 PM


Holiday Inn, Leeds-Garforth

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To book a course please email us at or call us on 0116 258 1224.