FRS 102 - UK financial reporting
Member price: £136 + VAT
Non-member price: £160 + VAT
Please note, the ICAS member discount will be applied after checkout.
Edinburgh, 13 September 2017
Aberdeen, 21 November 2017
Glasgow, 23 November 2017
The UK is gearing up for an end to UK GAAP as we know it. In 2013, the FRC issued FRS 102, replacing all current FRSs and SSAPs from periods starting on or after 1 January 2015.
This new standard is the UK's adaptation of the IASB's IFRS for SMEs, an IFRS designed to be used by small and medium sized entities (SMEs) for whom adoption of full IFRS is a burden, with its detailed implementation guidance and vast array of disclosures.
Discover which entities can use FRS 102, where significant differences lie, the procedures for adopting FRS 102 for the first time and what disclosures are required.
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This course covers the main requirements of FRS 102 and the main areas in which it differs from the current UK GAAP requirements. It provides practical examples and illustrations throughout to demonstrate the key accounting treatments under it.
Glasgow, Edinburgh, Aberdeen
Tel: 0330 060 3303