CCH preparing small and micro company accounts 2017-18 / by CCH UK
By: CCH UK.Publisher: London : CCH UK, 2017Description: 1 electronic resource.ISBN: 9781785404528.Subject(s): Audit planning | Small businesses | BritainOnline resources: Download as an eBook
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Purpose of this guide and overall framework -- Qualifying as a small or micro-company -- General statutory accounting provisions -- General principles in accounting standards -- Statutory requirements for small company accounts -- Statutory requirements for micro-entity accounts -- Essentials of FRS 102 for small entities -- Essential of FRS 105 for micro-entities -- Dormant companies -- Small groups -- Audit exemptions -- Examples accounts -- Audit and assurance reports -- Filing the company accounts.
Provides commentary on qualifying requirements for a small or micro-entity and audit exemption. Includes example accounts and disclosure checklists.