FRS 102 financial instruments online course


This course is part of a series of courses dealing with accounting under FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland.

This course looks at sections 11 and 12 of FRS 102 and explores the meaning of the term “financial instruments”, the accounting policy choices that FRS 102 permits, and the accounting treatments set out by FRS 102.

Price: £35 + VAT

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What you will gain

On completion of this course, you will be able to:

  • identify items in and outside the scope of the standard
  • determine the choices to be made in respect of the accounting rules to be applied
  • apply FRS 102 accounting treatments in the main significant areas considered by the standard

Course content

By the end of this course, you will have a greater understanding of:

  • identification of financial instruments
  • the accounting policy choices available to entities following FRS 102
  • accounting methods
    • fair value
    • amortised cost
  • basic financial instruments
    • identification
    • initial and subsequent measurement
  • Other financial instruments
    • initial and subsequent measurement
    • hedges and hedge accounting


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