FRS 105 & FRS 102 1A: UK GAAP Micro & Small Cos

Online Course on UK GAAP for UK GAAP for Micro and Small Companies: FRS 105 & FRS 102 1A
Micro and Small Companies
(FRS 105 & FRS 102 1A)

FRS 105 & FRS 102 1A standards are for small companies “micro-entities”.

There are approximately 3 million companies in the UK that meet the thresholds so these standards are significant to a large number of business owners and their advisors.

The intention of the these standards is to reduce the financial reporting burden and yet planning and preparation is still advised.

This course explores the context of the standards, examines the accounting and disclosure requirements and considers the potential wider implications and planning aspects that should ensure smooth reporting.

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
Use promo code FF101 at checkout to receive the Financial Fluency special price

At the end of this online CPD course you will be able to

• Understand the accounting regime for small and micro entities.
• See how financial statements should be presented under the regime
• Develop a plan for this method reporting
• Minimise the impact and associated costs of reporting.

This course is written for people working in the accounting and finance industry at all levels.

Key areas covered

• Overview of FRS 105 and FRS 102a
• FRS 105 The micro-entity regime
• FRS 102 Section 1A – the small entities regime
• Preparing for reporting under the regimes


Example feedback

Rating: 5 Stars for online course 100% of learners thought this course met their CPD needs

“I think that I now have sufficient initial understanding of what it is all about and can take it further.”

“Provided clarity on what the new UK GAAP for small entities will be. Also provided a lot of additional information on the new regime, and very helpful to have the resource section to be able to view this additional information.”

You can review this course using the questionnaire in the course completion area.

Flexible learning

Learners take their own route through the topics covered in the course. They will learn at their own pace through a variety of activities designed to accommodate a range of learning styles.

UK GAAP Overview
UK GAAP frs 105
UK GAAP frs 102
UK GAAP preparing for transition

About the Author of FRS 105 & FRS 102 1A: UK GAAP Micro & Small Companies

Lisa Weaver
Lisa Weaver is a professionally qualified lecturer with 15 years experience of exam-based, and CPD lecturing for accounting and finance professionals.

Lisa qualified ACA with Deloitte, and spent 4 years in audit practice, with clients ranging from major charities, multi-national organisations and listed companies to football clubs.
Since leaving audit practice, Lisa has lectured financial reporting, audit and governance subjects, developing and delivering CPD courses for qualified accountants working in industry and in practice.

Her clients have included KPMG, PWC, National Grid, British Energy, Orange, ACCA, AAT, ICAEW and CIMA. Lisa has delivered courses across Europe, the Caribbean, China and South East Asia and is regularly published in ACCA’s Accounting and Business journal.

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Course Price and Features

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
Use promo code FF101 at checkout to receive the Financial Fluency special price

• This course provides 4 hours of verifiable CPD
• You can access the course unlimited times for 120 days following purchase
• Full price = £75 (plus VAT) less 10% Financial Fluency discount = £67.50 (plus VAT)

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