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CCH Preparing Small and Micro Company Accounts 2017-18

ISBN13: 9781785404450
Previous Edition ISBN: 9781785402579
Published: May 2017
Publisher: Croner-i
Country of Publication: UK
Format: Paperback, A4
Price: £110.00

Despatched in 6 to 8 days.

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:

  • example accounts for small companies using FRS 102, Section 1A including:
  • the reductions in disclosure in abridged accounts;
  • the filing requirements; and
  • the extra statements required where various exemptions are applied;
  • example accounts for micro-entities using FRS 105 including:
  • filing requirements; and
  • the extra statements required due to the special provisions applied;
  • disclosure checklists covering requirements from standards and legislation for:
  • small companies preparing accounts under FRS 102, Section 1A;
  • small companies preparing abridged accounts under Section 1A; and
  • micro-entity accounts under FRS 105. This guide covers the requirements for small and micro-entities preparing accounts for periods beginning on or after 1 January 2017. It is aimed at small companies applying FRS 102, Section 1A and micro-entities applying FRS 105, together with the legislative requirements in the Companies Act 2006, and specifically the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (SI 2008/409), as amended by the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980).

  • Subjects:

    Series: CCH Preparing Accounts

    CCH Preparing FRS 102 Company Accounts 2017-18 ISBN 9781785404467
    Published October 2017
    CCH Editions
    CCH Preparing Charity Accounts 8th ed ISBN 9781785404474
    Published June 2017
    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
    CCH Preparing FRS 105 Accounts for Micro-entities ISBN 9781785402166
    Published December 2015
    Out of print
    Preparing IFRS Accounts 2013-14 ISBN 9781847987716
    Published December 2013
    Preparing Accounts in iXBRL: A Practical Guide 2011-12 ISBN 9781847985125
    Published February 2012