FRS 102 update and refresher

24 September 2019
Edinburgh, Glasgow

Member price: £144.50 + VAT

Non-member price: £170 + VAT

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

Edinburgh, 24 September 2019
Glasgow, 5 November 2019

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.

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 including feedback from the ICAS Audit Monitoring Annual Reports

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


  • Triennial review – the key changes to FRS 102 and when you have to implement them
  • Overview of recent changes and current position
  • Acquisitions, goodwill and intangibles
  • Investment properties
  • Deferred tax
  • Fair value – when is it appropriate and how should it be measured
  • Financing transactions including inter-company loans
  • Leases
  • Related party disclosures
  • Provisions and  liabilities
  • Revenue from contracts with customers
  • Accounting policies, judgements and estimates
  • Financial instrument disclosures
  • FRC Annual Review of Corporate Reporting 2017/2018 (Section 4, UK GAAP)
  • Dividends – accounting and disclosure
  • Cash flow statements (included additional disclosures in amendments to FRS 102)


Edinburgh, Glasgow


Tel: 0330 060 3303


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

Previous Page