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Vol 22 No 2 Feb/March 2017

Book of the Month

Cover of Spencer Bower: Reliance-Based Estoppel

Spencer Bower: Reliance-Based Estoppel

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CCH Preparing FRS 105 Accounts for Micro-entities

ISBN13: 9781785402166
Published: December 2015
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback, A4
Price: £50.00

Low stock.

A new evolution of the successful CCH Preparing Accounts series, whose flagship CCH Preparing Company Accounts FRSSE and Micros has become the most used annual guide to preparing company accounts for the smaller company.

The book will include the brand new FRS 105, as well as practical guidance on applying those requirements.


  • Guidance on filing requirements
  • Model accounts
  • Ethical guidance on potential pitfalls if asked to audit or add an accountants’ report
  • Commentary on the practical application of the requirements in the standard
  • Comprehensive guidance on the criteria to be treated as a micro entity
  • Key differences when moving from the FRSSE to micro accounts
This brand new addition to the Preparing Company Accounts series will contain all the popular characteristics that have made these books the first choice on the subject, including:

  • Updated illustrative model accounts, examples, tables and checklists
  • Legislation made simple and clearly interpreted
  • Clear, easy-to-follow text, which makes the whole subject instantly comprehensible


Series: CCH Preparing Accounts

Preparing FRS 102 Company Accounts 2017-18 ISBN 9781785404467
To be published October 2017
CCH Editions
CCH Preparing Charity Accounts 8th ed ISBN 9781785404474
To be published July 2017
CCH Editions
Preparing FRS 102 Company Accounts 2016-17 ISBN 9781785402586
Published October 2016
CCH Editions
CCH Preparing Charity Accounts 7th ed ISBN 9781785402609
Published July 2016
CCH Editions
CCH Preparing Company Accounts: Small and Micros 24th ed ISBN 9781785402579
Published April 2016
CCH Editions
CCH Preparing FRS 101 Accounts 2016-17 ISBN 9781785403385
Published April 2016
CCH Editions
CCH Preparing Accounts for LLP's 3rd ed ISBN 9781785402593
Published March 2016
CCH Editions
Preparing FRS 102 Company Accounts 2015-16 ISBN 9781785401114
Published October 2015
CCH Editions
Preparing IFRS Accounts 2013-14 ISBN 9781847987716
Published December 2013
CCH Editions
Preparing Accounts in iXBRL: A Practical Guide 2011-12 ISBN 9781847985125
Published February 2012
CCH Editions