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EVENT DETAILS  
COURSE TITLE

COPING WITHOUT FRSSE – CHOOSING BETWEEN FRS105 AND FRS102 SECTION 1A

DATE Tuesday, 23 February 2016
VENUE Solent Hotel, Whitely Fareham
SPEAKER Guy Loveday
COURSE CODE FE23A6
COURSE FEE

£99+VAT. (Click here for information on the Flexiticket discount scheme - fees as low as £44.40+VAT per place)

TIMING
Registration Course starts Coffee Course ends
09:00 09:30 11:00 12:30
OBJECTIVES

The FRSSE cannot be used for accounting periods commencing on or after 1st January 2016. This course looks at the two main alternatives for entities that have been using the FRSSE in the past.

WHO SHOULD ATTEND? All partners and staff involved in preparing and/or auditing accounts for small entities.
TOPICS
  • The choice for micro sized companies – FRS 105 or FRS 102 Section 1A?
  • What are the accounting, presentational and disclosure differences between FRS 105 and FRS 102 Section 1A
  • What changes of accounting policy will be required to transition from FRSSE to FRS 105 or FRS 102 Section 1A
  • What are the disadvantages of using FRS 105 and how can we get around them?
  • Can unincorporated businesses use FRS 105?
  • The choice for small entities – FRS 102 Section 1A or FRS 102?
  • What are the presentational and disclosure differences between FRS 102 Section 1A and FRS 102?
  • How will you deal with the new “encouragement” regime under FRS 102 Section 1A?

 

 

Click here for booking form (pdf)

 

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