One stop guide to small company reporting

24 September 2019
9:30am - 12:45pm
Edinburgh, Aberdeen, 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
Aberdeen, 29 October 2019
Edinburgh, 30 October 
Glasgow, 5 November 2019

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This course will focus on practical issues affecting small companies. In particular, it will cover FRS 102 (Section 1A) applicable to small companies and other relevant sections of FRS 102, and the micro-entity option under FRS 105. The course will review the amendments to FRS 102 which were published in December 2017 and their implications for small companies.

The course will be illustrated by several short case studies covering practical implementation issues and extracts from financial statements.

What you will learn

  • How  the  December 2017 triennial review revisions impact small company reporting;
  • Practical tips on options available and how to take maximum advantage of exemptions;
  • 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 small company financial statements.

Full speaker list

Mr Paul Gee

View full event details


Topics to be covered will include:

  • Overview of recent developments and refresher
  • Illustrative case studies covering the following practical issues:
    • Related party transactions including directors’ remuneration, dividends and loans to the company
    • Income statement issues
    • Abridged accounts
    • Filing of accounts
    • Financial instruments and financing transactions
    • Investment properties
    • Fixed asset revaluations
    • Other comprehensive income and equity statements
    • Small company disclosure issues
    • Accounting for dividends and presentation in  the financial statements
    • Goodwill and intangibles
    • Micro-entities issues
    • Classification of liabilities
    • Deferred tax


Edinburgh, Aberdeen, Glasgow


Tel: 0330 060 3303


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

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