FRS 101 Introduction
With UK GAAP gone, many entities have adopted FRS 101 as their new reporting framework. It offers the benefit of consistent internal reporting for those with parents under FRS 101 and provides disclosure exemptions in single entity accounts on the basis that the relevant disclosures are included in the consolidated accounts. This course provides an overview of the requirements of FRS 101, a summary of the disclosure exemptions, identifies the recent updates to FRS 101 and considers the practical implementation issues associated with its adoption.
What you will learn
- The qualifying criteria of FRS 101.
- The recent changes to the FRS 101.
- The disclosure exemptions available.
- The practical considerations of implementing FRS 101.
The attendee list for this event is exclusively available to CAs.
To connect with other CAs in your community attending this event sign into icas.com
View full event details
- The future of UK reporting
- Scope of FRS 101
- Exemption summary
- Amendments to IFRS for FRS 101 followers
Tel: 0330 060 3303