Your email address will be used for Wildy’s marketing materials only. We will never give your email address to any third party. You may opt out at any time by following the unsubscribe link included in every email.
Special Discounts for Newly Called & Students
Browse Secondhand Online
Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
As usual credit cards will not be charged until the order is processed and ready to despatch.
Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.
For many years, the Preparing Company Accounts series has guided the accountant in practice and business on the preparation and presentation of statutory accounts.
With the removal of the FRSSE in 2016, small companies now face the challenge of preparing their accounts under FRS 102, albeit benefiting from the minimal mandatory disclosure requirements set out in Section 1A of that standard. Meanwhile, micro-entities are able to apply FRS 105, which is based on FRS 102 but with significant simplifications.
As usual, this 25th edition how to qualify as a small company or micro-entity and sets out the detailed requirements for accounts under FRS 102, Section 1A and under the micro-entity regime, FRS 105. The following example accounts and checklists are also included to help ensure that your small company or micro-entity accounts are correctly presented: