FRS 102 revisions, talking points and distributable profits
Member price in Scotland: £144.50 + VAT
Non-member price in Scotland: £170 + VAT
Please note, the ICAS member discount will be applied after checkout.
Member price in England: £268 + VAT
Non-member price in England: £315 + VAT
Please note, due to differences regarding external costs, courses outside of Scotland are priced separately. ICAS members are eligible for a discounted price on all courses running in England & Wales.
Edinburgh, 14 November 2019
Aberdeen, 12 December 2019
London, 7 November 2019
Online Classroom Live course
This course is also available as an Online Classroom Live (OCR Live) course, giving you greater flexibility and choice as to how you learn. Our expert presenters will deliver the same course content but it is offered through an online environment, in one 3-hour bite-size sessions.
Price: £170 + VAT
Time: 2019: 9.30am-12.30pm; 2020: 1.00pm-4.00pm
OCR Live course, 16 March 2020
The amendments to FRS 102 as a result of the First Triennial Review of FRS 102 are mandatory for accounting periods commencing on or after 1 January 2019, but early adoption is permitted. Due to the nature of FRS 102 there are further areas where appropriate accounting treatments are an ongoing subject for debate.
As a result of FRS 102 the guidance on distributable profits issued by the ICAEW and ICAS was revised by TR 02/17BL.
This course considers the changes to FRS 102, the areas of uncertainty, and the revised guidance on distributable profits.
What you will learn
On completion of this course you will be able to:
- Understand and apply the FRS 102 changes relevant to your circumstances
- Produce acceptable accounting treatments and disclosures in the debatable areas; and
- Determine the implications of FRS 102 for distributable profits calculations
Who should attend
This course will benefit anyone who needs a succinct update on recent changes to FRS 102 and areas where the application of FRS 102 is causing ongoing problems.