ICAS ICAS logo

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. CA Magazine

    View the latest issues of the dedicated magazine for ICAS Chartered Accountants.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Contact us
  • Find a CA
  1. About us
    1. Governance
  2. Members
    1. Become a member
    2. Newly qualified
    3. Manage my membership
    4. Benefits of membership
    5. Careers support
    6. Mentoring
    7. CA Wellbeing
    8. More for Members
    9. Area networks
    10. International communities
    11. Get involved
    12. Top Young CAs
    13. Career breaks
    14. ICAS podcast
    15. Newly admitted members 2022
    16. Newly admitted members 2023
  3. CA Students
    1. Student information
    2. Student resources
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
    7. CA Student wellbeing
  4. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. CA Stories
    4. Find a training agreement
    5. Why become a CA
    6. Qualification information
    7. University exemptions
  5. Employers
    1. Become an Authorised Training Office
    2. Resources for Authorised Training Offices
    3. Professional entry
    4. Apprenticeships
  6. Find a CA
  7. ICAS events
    1. CA Summit
  8. CA magazine
  9. Insight
    1. Finance + Trust
    2. Finance + Technology
    3. Finance + EDI
    4. Finance + Mental Fitness
    5. Finance + Leadership
    6. Finance + Sustainability
  10. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Business and governance
    5. Charities
    6. Coronavirus
    7. Corporate and financial reporting
    8. Cyber security
    9. Ethics
    10. Insolvency
    11. ICAS Research
    12. Pensions
    13. Practice
    14. Public sector
    15. Sustainability
    16. Tax
  11. CPD - professional development
    1. CPD courses and qualifications
    2. CPD news and updates
    3. CPD support and advice
  12. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
  13. CA jobs
    1. CA jobs partner: Rutherford Cross
    2. Resources for your job search
    3. Advertise with CA jobs
    4. Hays | A Trusted ICAS CA Jobs Partner
    5. Azets | What's your ambition?
  14. Work at ICAS
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS
  15. Contact us
    1. Technical and regulation queries
    2. ICAS logo request

FRS 102 - refresh and update your knowledge with this pack of 5 online courses

BPP

This five course online pack has been put together to keep you up to date with the latest developments in FRS 102.

Price: £99 + VAT

Book now with BPP


What you will gain

This pack has been put together to keep you up to date with the latest developments in FRS 102 and to refresh your knowledge on core areas of accounting under FRS 102 which give rise to regular practical questions.

Course content

The pack includes the following five courses:

FRS 102: Practical challenges and emerging issues

  • This course looks at the evolution of FRS 102 culminating in the First Triennial Review, whose amendments are effective for accounting periods commencing on/after 1-1-2019. It then considers some of the areas where the most practical problem issues arise under FRS 102, such as the small company disclosure regime, disclosures of related party transactions, and director’s emoluments. It then considers the filing requirements for small companies.

FRS 102: Financial instruments

  • Of all the areas covered by FRS 102, Sections 11 & 12 in respect of financial problems create the most regular problems for accountants. This course aims to guide you through the minefield. It considers all aspects of accounting for financial instruments, including the choice of accounting regimes available, the applicable measurement methods and when they should be used, the impairment of financial assets, and hedge accounting.

FRS 102: Property, plant & equipment and investment property

  • Property, plant & equipment is central to many companies. This course takes you through the life of property plant & equipment from initial capitalisation to eventual disposal and looks at the accounting at all stages in between. It then considers the accounting for investment properties where significant changes and clarifications were made as a result of the First Triennial Review.

FRS 102: Goodwill and intangibles

  • In some areas FRS 102 is almost identical to IFRS, however, this is not the case for goodwill and intangibles – due in no small part to the requirements of the Companies Act. This course takes you carefully through FRS 102’s requirements to avoid IFRS based misconceptions.

FRS 102: Business combinations

  • The final course in this pack of FRS 102 essentials relates to business combinations. Business combinations can be complex exercises: this course is designed to ensure accounting under FRS 102 will not be an additional problem. It starts with the identification of subsidiaries and the fundamentals of consolidation before moving on to the requirements when a business combination occurs, and it concludes with the accounting treatments for foreign subsidiaries.

Questions?

BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com

On-demand Online Courses Directory - BPP Professional Development

The latest online course directory offers more than 80 online courses to meet your development needs.

FRS 102 vs US GAAP online course

This course examines the similarities and differences between the requirements of FRS 102 and US GAAP.

ICAS logo

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice
  • CA magazine

Connect with ICAS

  • Facebook (opens new window) Facebook Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba

Accreditations

  • ISO 9001 - RGB (opens new window)
© ICAS 2022

The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

ICAS logo

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: