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Bitesize Briefing: Implications of COVID-19 for micro-entities in 2020/21 reporting

Author: ICAEW Financial Reporting Faculty

Published: 12 Mar 2021

This short webcast looks at the implications of the pandemic for micro-entities preparing their accounts for late 2020 or early 2021 year-ends. As well as providing an overview of the micro-entities framework in the context of the current environment, it explores going concern and dividend considerations and other key factors for FRS 105 reporters to consider.
Broadcast on 12 March 2021

Webinar resources


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