FRS 102 Financial instruments

Location:
Online course
Members:
£35 + VAT

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Online Course

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From 1 January 2015 UK GAAP was replaced with a self-contained standard FRS 102. This course forms part of a series of courses that cover the accounting treatment required under this new standard. FRS 102 makes significant changes to the treatment of financial instruments as it abolishes cost accounting for all financial instruments where either a fair value is available or there are contractual cash flows attached to the instrument. This course looks at sections 11 and 12 of FRS 102 and explores the accounting policy choices that this area permits for financial instruments, and the treatment that each option allows

What you will learn

  • what constitutes a financial instrument
  • the accounting policy choices available to entities following FRS 102
  • the recognition and measurement principles under sections 11 and 12 of FRS 102 option
  • the recognition and measurement principles under the IAS 39 option
  • the debt and equity presentation under section 22 of FRS 102.

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Content

  • what constitutes a financial instrument
  • the accounting policy choices available to entities following FRS 102
  • the recognition and measurement principles under sections 11 and 12 of FRS 102 option
  • the recognition and measurement principles under the IAS 39 option
  • the debt and equity presentation under section 22 of FRS 102.

Location

Online course

Contacts

BPP
Tel: 0330 060 3303
Email: ldicas@bpp.com

Topics

  • Online learning

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