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FRS 105 Training & Quick Guide
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Transitioning – FRSSE to S.1A FRS 102
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August 2014 Version of FRS 102
To be applied for all periods commencing 1st of January 2015 onwards.
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September 2015 Version of FRS 102 Containing S.1A Small Entity Regime
To be applied for all periods commencing 1st of January 2016 onwards
Early adoption permitted for periods commencing 1st of January 2015
Early adoption permitted for UK Entities provided the format of accounts as prescribed in Statutory Instrument 980 of 2015 is adopted.
Small Company Size Criteria as prescribed in amended Section 382-383 of Companies Act 2006
2 out of 3
| Turnover | ≤£10.2m |
| Balance Sheet Total | ≤£5.1m |
| Employees | ≤50 |
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FRS 105 Micro Entities Regime
To be applied for all periods commencing 1st of January 2016 onwards
Early adoption permitted for periods commencing 1st of January 2015
Early adoption permitted for UK Entities provided the format of accounts as prescribed in Statutory Instrument 980 of 2015 is adopted.
Micro Company Size Criteria as prescribed in Section 384B of Companies Act 2006
2 out of 3
| Turnover | ≤£632k |
| Balance Sheet Total | ≤£316k |
| Employees | ≤50 |
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FRSSE
Withdrawn for all periods commencing on or after 1st of January 2016
Based on 12 month year-end financial statements available up to years ending 30th of November 2016
Small Company Size Criteria defined under Companies Act 2006 for the purposes of FRSSE
2 out of 3
| Turnover | ≤£6.5m |
| Balance Sheet Total |
≤£3.26m |
| Employees | ≤50 |
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Let Us Know What You Think!
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Come Join Us on LinkedIn
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