Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
micro-entities
|
| gptkbp:basedOn |
EU Accounting Directive
|
| gptkbp:category |
gptkb:UK_GAAP
|
| gptkbp:compatibleWith |
disclosure of related party transactions
cash flow statement UK Companies Act 2006 disclosure of deferred tax statement of changes in equity |
| gptkbp:country |
gptkb:United_Kingdom
|
| gptkbp:fullName |
Financial Reporting Standard 105
|
| https://www.w3.org/2000/01/rdf-schema#label |
FRS 105
|
| gptkbp:issuedBy |
gptkb:Financial_Reporting_Council
|
| gptkbp:language |
English
|
| gptkbp:partOf |
UK financial reporting standards
|
| gptkbp:purpose |
simplified financial reporting
|
| gptkbp:replacedBy |
FRSSE (Financial Reporting Standard for Smaller Entities)
|
| gptkbp:requires |
simplified balance sheet
simplified profit and loss account |
| gptkbp:startDate |
1 January 2016
|
| gptkbp:targetUser |
micro-entity LLPs
micro-entity companies |
| gptkbp:bfsParent |
gptkb:UK_accounting_standards
|
| gptkbp:bfsLayer |
7
|