FRS 102 - Practical challenges and emerging issues

Business leader in a meeting
3 October 2018
Edinburgh, Aberdeen

Member price: £144.50 + VAT

Non-member price: £170 + VAT

Please note, the ICAS member discount will be applied after checkout.

Edinburgh, 3 October 2018
Aberdeen, 5 December 2018

Book with BPP

Online Classroom Live course 

This course is also available as an Online Classroom Live (OCR Live) course, giving you greater flexibility and choice as to how you learn. Our expert presenters will deliver the same course content but it is offered through an online environment, across 2 days in two shorter 3-hour bite-size evening sessions - the equivalent of a full day's training.

Price: £320 + VAT
Time: 5:00 – 8:00pm

Click on the button to see a five-minute explanatory video of the OCR Live platform and to book your place.

OCR Live course, 29 October and 1 November 2018

Book OCR with BPP

What you will learn

FRS 102 was the most significant change to UK GAAP in decades.  Most businesses have now been through the transition process, though many are still facing plenty of practical challenges as they seek to apply the standard in practice.  This course will help offer practical solutions to them and also highlight the practical implementation issues arising from the transition for FRSSE to Section 1A of FRS 102.

The course will also look into the changes to FRS 102 proposed by the FRC as part of their first triennial review and the practical implications these may have.

Who should attend

This course will benefit those who prepare their financial statements under new UK GAAP (FRS 102) and will address the practical challenges and emerging issues which arose from transition with best practice solutions.

Note: A similar course is available for those delegates based in England.

FRS 102 practical challenges and emerging issues

Find out more

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).

View full event details


  • Presenting financial statements under FRS 102
  • Statements of cash flow
  • Fixed asset accounting (tangibles, intangibles and investment property)
  • Classification of loans - basic v other
  • Accounting for related party loans
  • Accounting for derivatives and hedge accounting under FRS 102
  • Changes to lease accounting and disclosures
  • FRS 102 Section 1A - balancing legal requirements and the need for 'true and fair' accounts
  • Important changes to pension accounting
  • The impact of FRS 102 on current and deferred tax
  • FRC Triennial Review - proposed changes and implications


Edinburgh, Aberdeen


Tel: 0330 060 3303


  • Audit and Assurance
  • Scotland
  • Training courses
  • Edinburgh
  • Grampian

Previous Page