FRS 102 and taxation
Member price: £136 + VAT
Non-member price: £160 + VAT
Please note, the ICAS member discount will be applied after checkout.
Glasgow, 17 October 2017
Edinburgh, 29 November 2017
Edinburgh, 26 April 2018
Glasgow, 12 September 2018
Edinburgh, 4 December 2018
UK GAAP is changing and nearly all entities will be affected by the changes. As accounting profit changes taxable profit may change or adjustments will need to be made in the tax computation.
FRS 102 includes a number of accounting policy and transitional choices and the tax practitioner may have a role to play in advising which option is most effective for tax.
There are also significant changes in the treatment of deferred taxation arising as a result of FRS 102.
The recent tentative decision to withdraw FRSSE and bring micro-company and small company accounts within the scope of FRS 102 means that this seminar is relevant to tax compliance accountants and tax advisers dealing with all sizes of company.
Finally delegates need to be aware of the tax computation requirements in the year of transition, including the effects of transitional choices – and their tax impact.
Finance directors and financial controllers, accountants in practice involved in the preparation and audit of financial statements, plus tax compliance accountants and tax advisers dealing with all sizes of company.
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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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- The impact of FRS 102 on taxable profit:
- Significant changes from current UK GAAP
- Accounting policy choices
- Transitional choices
- Small and micro-companies.
- Accounting for taxation under FRS 102:
- Current tax
- Deferred tax
- A reminder of the principle and mechanics of deferred tax.
- Taxation in the year of adoption.
Tel: 0330 060 3303