FRS 102 - Practical challenges and emerging issues
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
OCR Live course, 29 October and 1 November 2018
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
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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).
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
Tel: 0330 060 3303