ICAS has updated its guidance on UK financial reporting requirements for small and micro-sized entities
James Barbour CA highlights updated ICAS guidance on UK financial reporting requirements for small and micro-sized entities.
Main points
- ICAS has issued updated guidance on UK financial reporting requirements for small and micro-sized entities.
- The guide covers reporting and filing requirements for small and micro-sized entities.
We have published an updated guide for members. The guidance aims to help you apply the financial reporting requirements for small and micro-sized entities.
The guidance covers the following topics:
- The accounting options available to small entities under UK GAAP.
- The requirements of the micro-entities regime under company law and FRS 105.
- The filing requirements for small and micro-sized companies.
The guide reflects reporting requirements for periods commencing on or after 1 January 2021.
Read: Guidance on the UK financial reporting framework for small and micro-entities
Categories:
- Corporate & financial reporting
