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The A to Z of Small & Micro Entity Accounts with Peter Herbert
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Highlights
Delivered Online or In-Person
3 hours
All levels
Dates
Description
Although now well established, UK GAAP still presents a raft of challenges for small entities applying FRS 102 Section 1A and micro entities applying FRS 105. This seminar will help navigate through the practicalities and highlight imminent changes:
Common recognition and measurement issues – and the different approaches under FRS 102 and FRS 105
Section 1A disclosures – what’s really needed to inform a true and fair view?
The thorny issue of related party and directors’ transactions
FRS 105 – the top 10 most frequently asked questions
Update on filing rules for small and micro entities under the Economic Crime Act
Heads up on imminent changes to FRS 102 and FRS 105, periods commencing 1 January 2026
About Peter Herbert
After qualifying in 1993 Peter spent a number of years in industry and now spends much of his time delivering training courses on aspects of financial reporting, auditing, company law and practice regulation, principally to accountants working in professional practice and in industry.
When not training, Peter spends much of his time carrying out audit file reviews and practice assurance reviews for firms of accountants and advising them on issues of financial reporting and audit methodology. This allows him to bring a practical insight to the courses and lectures that he delivers.
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