FRS 105 definition

FRS 105 means Financial Reporting Standard 105 (the Financial Reporting Standard applicable to the Micro-entities Regime), issued by the Financial Reporting Council in July 2015;

Related to FRS 105

  • the 1997 Regulations means the Zebra, Pelican and Puffin Pedestrian Crossing Regulations 1997.

  • CFTC Regulations means the rules and regulations promulgated by the CFTC, as amended.

  • the 2010 Regulations means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010;

  • O. Reg. 419/05 means the Ontario Regulation 419/05, Air Pollution – Local Air Quality.

  • the 2004 Regulations means the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004.