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The Accountants for Growth

Preparing company accounts under FRS 105 can damage your wealth!

Preparing company accounts under FRS 105 can damage your wealth!
Financial reporting standard 105 (FRS 105) was devised for micro entities to enable them to simplify their accounts. Companies were able to prepare accounts under FRS 105 for year ends starting after 1 January 2016.
 
Some accountants have tried to encourage clients from adopting FRS 105 and have recommended that clients adopt FRS 102 1A. Why is this?
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