FRS 102 5 online course pack
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
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.
The pack includes the following five courses:
- 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.
- 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.
- 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.
- 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.
- 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.
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