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FRS 102 Update & Refresher (ICAS)

BPP Professional Education
Course summary
3 hours
170 GBP excl. VAT
Open / Scheduled
Next available date: 24/09/2019 - Edinburgh
Course Dates
Edinburgh
24/09/2019  
170 GBP
Glasgow
05/11/2019  
170 GBP

Course description

FRS 102 Update & Refresher (ICAS)

Reporting experiences of the application of FRS 102How to avoid common pitfallsGuidance on a number of practical problem areas and feedback from the Financial Reporting Council, the main accountancy bodies and other regulators

Suitability - Who should attend?

This course is essential for those who are involved in the preparation and audit of financial statements prepared in accordance with FRS 102.Please note that this course does not deal with issues which are specific to small companies. These are dealt with in a separate course, One stop guide to small company reporting.

Training Course Content

Presentation of financial statements, including the treatment of exceptional items, discontinued operations, and Other comprehensive incomeCash flow statementsAccounting policies, judgements and key sources of estimation uncertaintyFinancial instrumentsInter-company balances and other related party transactionsReduced disclosure requirements for parents and subsidiaries – FRS 102 and FRS 101Revenue recognitionLeasesInvestment propertiesDeferred taxBusiness combinations, acquired intangibles, and goodwillFair value – assessment and disclosure

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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