CCH Preparing FRS 105 Accounts for Micro-entities

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.

Includes:

• 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