UK GAAP (Small Companies & Micro Entities)

Materials

SOURCE CURRENCY
December 2023

UK & Ireland accounting framework relating to Small Companies & Micro Entities
Includes FRC standards FRS 101, 102 and 105
Also FRS 102 Factsheets

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Published by:
FCA/PRA
Regions of coverage:
  • Republic of Ireland
  • United Kingdom
Topics covered:
  • Assurance
  • Accountancy
Dates covered:
2022 to date
How often is the source updated?
Ad hoc