Key Financial Reporting Issues for SMEs

This session will concentrate on the most important financial reporting issues for Small (Micro) and Medium sized entities. The session will cover the following:

• Developments and changes to FRS 102, FRS 102(1a) and FRS 105
• Company Law developments and possible further developments for 2021 and beyond
• COVID -19 reporting issues including accounting for Business Rates relief, Furlough receipts and rental holidays.

The session will be practical and will only consider those issues of most relevance to smaller entities.

Aims & objectives:

• Allow knowledge from other practitioners and regulators to be shared.
• Help attendees improve the quality of their financial reports especially in areas where there is no one right answer
  
• Consider all the most relevant issues in a single session to help attendees ensure that none of the key changes are missed