FRS 105 and disclosure – NEW CPD module

This month's exclusive Accountancy Daily CPD module covers disclosure requirements under FRS 105 Micro Entities Regime, covering true and fair views, law requirements and additional requirements for Irish micro-entities

Completing this module on related party transactions under FRS 102 will enable you to:

  • Understand the qualification criteria as FRS 105 is restricted to certain types of micro-entities;
  • Identify how to achieve a true and fair view by complying with the minimum requirements in law;
  • Understand the requirements in law as the Companies Act 2006 outlines four types of disclosure requirements; and
  • Identify the additional requirements for Irish micro-entities as there are more comprehensive disclosure requirements for the Republic of Ireland

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is Steve Collings FMAAT FCCA, audit and technical partner at Leavitt Walmsley Associates Ltd where he trained and qualified. Collings became a member of the Association of Accounting Technicians (AAT) in 2001 and qualified as a chartered certified accountant in 2005.

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