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ICAEW webinar on financial reporting changes for small companies and micro-entities

When 21 Oct 2014
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Timezone UTC
Where Webinar
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The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar on 21 October 2014 on the planned financial reporting changes for small companies and micro-entities in light of the implementation of the EU Accounting Directive (“the Directive”).

The Financial Reporting Council (FRC) has issued a consultation setting out proposed amendments to UK accounting standards proposing, among other things, that the Financial Reporting Standard for Smaller Entities (FRSSE) is withdrawn.  For small companies and micro-entities, the FRC proposes that:

  • FRS 102 The Financial Reporting Standard Applicable in the UK and Ireland will replace the FRSSE for small companies and will be amended to include a new section for the presentation and disclosure requirements for small entities; and
  • a new Financial Reporting Standard for Micro-Entities (FRSME) will be published and will only contain the requirements applicable to micro-entities.  It will include only those disclosures required by law for micro-entities. The recognition and measurement criteria of FRS 102 (from which the FRSME will be developed), will be simplified.

The webinar will provide an overview of these changes and will be of benefit to those interested in small company reporting.

Registration details for the webinar can be found on the ICAEW website.

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