Micro Entity (FRS 105)

This area of Navigate UK GAAP Accounting addresses micro entity financial statements under FRS 105. It contains detailed guidance, tools and links to relevant reference material.

Details of past updates are set out in What’s changed and planned future updates are in Stop press.

This area is maintained by our in-house technical experts, in consultation with external reviewers. Please email any comments or suggestions relating to technical content to us at content.queries@croneri.co.uk.