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FRS 102: Section 1A Small Entities

Technical helpsheet issued to help ICAEW members understand the reporting requirements applicable to small entities in the UK reporting under FRS 102 Section 1A.

Issued: December 2015
Last reviewed: July 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members understand the reporting requirements applicable to small entities in the UK reporting under FRS 102 Section 1A. Small entities choosing to prepare accounts in accordance with the small entities regime will apply the recognition and measurement requirements of FRS 102, but apply the presentation and disclosure requirements of Section 1A.