FRS 105 Periodic Review Transition Workshop
This course will use a comprehensive case study to take you through all the important steps of the FRC’s ‘periodic review’ of FRS 105
Description
The FRC’s ‘periodic review’ of FRS 105 takes effect from periods commencing 1 January 2026 and, as when FRS 105 was first introduced, the transition will require careful consideration. This course will use a comprehensive case study to take you through the important steps. Topics covered will include: Recap on key periodic review changes and how they impact on micro entities, Eligibility for FRS 105, and pros & cons of implementation, The impact of new company legislation on size thresholds, Options and requirements on transition – including relevant journals, Key disclosure requirements and how they differ from FRS 102, Other micro entity hot topics and what they mean in practice
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