Free Guide for Micro Entity Accounting

A guide on Micro Entity Accounting, we’ll cover what it means, what it involves and accounts preparation.

Small companies, which qualify as ‘micro-entities’, have a choice of accounting standards:

• to use the same accounting standard – FRS 102

– as larger UK companies but using a reduced disclosure regime (section 1A) within the standard,


• to apply an alternative standard – FRS 105.

Company law presumes that micro-entity accounts prepared as above give a true and fair view.

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