First time adoption of FRS 102

23 November 2017

Member price: £136 + VAT

Non-member price: £160 + VAT

Please note, the ICAS member discount will be applied after checkout.

Glasgow, 23 November 2017 

Book with BPP

Learn how to identify key conversion issues, how to create your opening FRS 102 balance sheet, and exceptions from the normal requirements of FRS 102 that can be applied when producing it. Gain knowledge on presentation and disclosure requirements and how to communicate the transition to FRS 102 to investors and other stakeholders

This course assumes some prior knowledge of FRS 102 and is suitable for those who have work with UK GAAP in practice or attended an introductory course on FRS 102.

Full speaker list


Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).

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Most entities in the UK will be required to adopt FRS 102 from 2015 onwards.

FRS 102 s35 provides guidance on the first-time adoption of the new standard. This case study based workshop examines the first time adoption requirements of FRS 102 and will provide practical guidance on producing your opening FRS 102 balance sheet and restating your prior year financial statements  to comply with FRS 102




Tel: 0330 060 3303


  • Audit and Assurance
  • Corporate and financial reporting
  • Scotland
  • Training courses
  • Glasgow and West

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