2025 FRS 105 – Key Tips and Traps . This course will go live by the end of February 2025.
Course Description: Changes soon to be introduced as a result of the Economic Crime Act 2023 and in the forthcoming ‘periodic review’ to FRS 102 will make FRS 105 much more appealing for many micro entities. This course will highlight the pros and cans and explain all the key challenges when applying this standard. Topics covered will include:
- Making the case: why to apply FRS 105 – and why not to
- Eligibility for FRS 105 – common problem areas
- Making the transition to or from FRS 105
- How accounting treatments differ from FRS 102
- Frequently asked questions about FRS 105 disclosures
- Filing do’s and don’ts
About the Presenter: Peter is a director of Insight Training. Peter qualified as a Chartered Accountant with an international accountancy firm before working in industry. With over 20 years of training experience, Peter writes and presents technical updates for managers and partners of national firms of accountants and qualified accountants in both the private and public sector. Peter specialises in financial reporting (UK GAAP and IFRS), auditing, practice regulation and company law. He has a particular interest in charity, academy and pension scheme accounting and audit.
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