Accounting issues for small and micro entities

Overview 

Revisions to legislation and UK GAAP, applicable from p/c 1 January, will present significant challenges to small entities applying FRS 102 section 1A and micro entities applying FRS 105.

This seminar will help navigate through the practicalities and approaches to these changes:

• What’s changed for FRS 102 and FRS 105 for periods commencing 1 January 2026
• Common recognition, measurement and disclosure issues – and the different approaches under FRS 102 and FRS 105
• Update on filing rules for small and micro entities under the Economic Crime Act

James Charlton

3 CPD units

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

1 hour of learning = 1 unit of CPD.

Fee: 70 GBP + VAT (84 GBP) per delegate

Please note: If you are unable to join the live webinars, they will be available on-demand 24 hours after the live webinar ends and you will have access to the sessions for 12 months.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

If you wish to view or download handout materials, before the day of the webinar, they will also be available through your document library on https://events.accaglobal.com.

This event is organised by ACCA Continuous Learning.

If you have any queries regarding this event please contact us on: