Micro-Entity and Simplified Accounting
Definition: Reduced disclosure rules for very small entities
Scope:NarrowDifficulty:Easy
Part of: Financial Accounting
Reduced disclosure rules for very small entities
StandardsFRS 105, EU Accounting Directive
CertificationsCPA, ACCA
GeographyUK micro-entity regime; EU small company exemptions
Related Subjects
See Also
- Financial AccountingPart of Financial Accounting
External Links
- FRS 105 — Wikipedia