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FRS 102 - Practical Challenges & Emerging Issues

BPP Professional Education
Course summary
6 hours
634 GBP excl. VAT
Distance
Next available date: 09/03/2020 - Distance
e-learning / Online / Distance

Course description

FRS 102 - Practical Challenges & Emerging Issues

FRS 102 was the most significant change to UK GAAP in decades. Most businesses have now been through the transition process, though many are still facing plenty of practical challenges as they seek to apply the standard in practice. This course will help offer practical solutions to them and also highlight the practical implementation issues arising from the transition of FRSSE to Section 1A of FRS 102.The course will also look into the changes to FRS 102 proposed by the FRC as part of their first triennial review and the practical implications these may have.

Suitability - Who should attend?

This course will benefit those who prepare their financial statements under new UK GAAP (FRS 102) and will address the practical challenges and emerging issues which arose from transition with best practice solutions.

Training Course Content

  • Presenting financial statements under FRS 102Statements of cash flow
  • Fixed asset accounting (tangibles, intangibles and investment property)
  • Classification of loans – basic v other
  • Accounting for related party loans
  • Accounting for derivatives and hedge accounting under FRS 102
  • Changes to lease accounting and disclosures
  • FRS 102 Section 1A – balancing legal requirements and the need for ‘true and fair accounts’
  • Important changes to pension accounting
  • The impact of FRS 102 on current and deferred tax
  • FRC Triennial Review – Proposed changes and implications

About provider

BPP Professional Education

BPP Professional Education -  Accountancy, Tax, Financial Services, Law & Insolvency Courses

BPP Professional Education is one of the specialist examination-based and professional development training arm of the BPP Group, Europe's biggest professional education and publishing provider with 2,000 staff members across 40 countries and over 30,000 students per year. BPP Professional Education...


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BPP Professional Education

3 London Wall Buildings
EC2M 5PD London

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