Technical factsheet: FRS 102 – small company reporting 

12 April 2018

This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017

Have you seen...

Technical factsheet: FRS 102 – reporting for medium-sized and large entities - 12 April 2018

For businesses that are not eligible to apply the small companies’ regime in the preparation of their financial statements, FRS 102 became mandatory for accounting periods commencing on or after 1 January 2015. This technical factsheet has been updated to incorporate the results of the triennial review carried out by the the Financial Reporting Council in 2017, which are expected to impact entities for accounting periods starting on or after 1 January 2019.

Technical factsheet: pension scheme lifetime allowance protection - 05 July 2016

Lifetime allowance applies to all pension receipts, whether from a defined contribution or defined benefit scheme, and also where life insurance is paid from a registered scheme

Technical factsheet: pension scheme lifetime allowance protection - 05 July 2016

Lifetime allowance applies to all pension receipts, whether from a defined contribution or defined benefit scheme, and also where life insurance is paid from a registered scheme

Engagement letters for tax practitioners - 01 April 2016

This guidance, issued in March 2016, provides guidance to tax practitioners about engagement letters for tax work

Engagement letters for tax practitioners - 01 April 2016

This guidance, issued in March 2016, provides guidance to tax practitioners about engagement letters for tax work

UK Technical Advisory Library: Guides and factsheets

The UK Technical Advisory library contains a extensive and varied range of articles, factsheets and guides to help you stay informed. This page contains links some of our guide and factsheet content, which are an excellent information resource on a wide range of business and accountancy topics.

Technical activities and advice

An important part of ACCA's institutional work is to contribute to the debate on technical issues affecting businesses and accountancy; but also to represent the interest of its members in relation to the legislation and the professional standards they have to comply with in their work.

Filter the library

Find exactly what you're looking for using the filter functions on our main library page.

Filter now