FRS 102 update and refresher

6 November 2018

Member price: £144.50 + VAT

Non-member price: £170 + VAT

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

Glasgow, 6 November 2018

Book with BPP


FRS 102 first became mandatory for accounts periods commencing on or after 1 January 2015. Subsequently, a number of amendments have been made, in particular those issued in December 2017 following the triennial review of FRS 102. The course will review the December 2017 amendments to FRS 102 and consider their implications for future reporting.  It will also provide a refresher of key areas of FRS 102, particularly those which have given rise to problems and to comments from regulators.

The course will be illustrated by several case studies and examples relating to different industry sectors and covering  a number of key reporting areas.

What you will learn

  • How recent changes to FRS 102 might affect your company or your clients
  • Reporting experiences of the application of FRS 102
  • How to avoid common pitfalls
  • Guidance on a number of practical problem areas and feedback from the Financial Reporting Council, the main accountancy bodies and other regulators

Who should attend

This course is essential for those who are involved in the preparation and audit of financial statements prepared in accordance with FRS 102.

Please note that this course does not deal with issues which are specific to small companies. These are dealt with in a separate course, One stop guide to small company reporting.

Full speaker list

Paul Gee

View full event details


  • Presentation of financial statements, including the treatment of exceptional items, discontinued operations,  and other comprehensive income
  • Accounting policies, judgements and key sources of estimation uncertainty
  • Financial instruments, including the treatment of inter-company balances
  • Inter-company balances and other related party transactions
  • Reduced disclosure requirements for parents and subsidiaries under FRS 102 and FRS 101
  • Investment properties
  • Business combinations, acquired intangibles, and goodwill
  • Fair value issues




Tel: 0330 060 3303


  • Audit and Assurance
  • Corporate and financial reporting
  • Training courses
  • Glasgow and West

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