Course Summary

Duration3 hours

PresenterChristy Kearney

Course Details

  • What entities can use FRS 105
  • What accounting periods it will relate to?
  • The principle recognition & measurement rules in FRS 105
  • The problems avoided by applying FRS 102
  • Transition requirements from the previous Accounting Framework (FRSSE or FRS 102)
  • The Formats of the Financial Statements required under FRS 105


Presenter: Christy Kearney