Your One Stop Guide to Small Company Reporting

9:30am - 12:45pm
Aberdeen, Glasgow
Paul Gee

Member price: £127.50 + VAT

Non-member price: £150 + VAT

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

Aberdeen, 15 November 2016
Glasgow, 16 November 2016

Book with BPP

This course deals with issues relating to small companies and small groups. In particular, it looks at the transition from the Financial Reporting Standard for Smaller Entities (effective January 2015) to the revised version of FRS 102 (Section 1A) applicable to small companies for accounting periods commencing on or after 1 January 2016.

The course also considers the micro-entity option and the new standard FRS 105, issued July 2015.

The focus of the course is on practical issues affecting small companies.

What you will learn

Practical tips on options available and how to take maximum advantage of exemptions

  • Guidance on transition from the FRSSE to FRS 102 as amended for small companies
  • Guidance on a number of practical problem areas

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


  • Overview of recent developments
  • FRSSE (effective January 2015) – for how much longer?
  • Key areas of changes in FRS 102
  • FRS 102, Section 1A, presentation and disclosure requirements
  • Related party transaction disclosures
  • Additional recommended disclosures
  • Key recognition and measurement areas
    • Exceptional items
    • Investments
    • Investment properties
    • Non - commercial loans between related parties
    • Forward foreign exchange contracts
    • Other financial instrument areas
  • Transition from FRSSE to FRS 102
  • FRC Staff Education Notes
  • Companies Act 2006 issues as amended 2015
  • Micro-entities – the new standard FRS 105


Aberdeen, Glasgow


Tel: 0330 060 3303


  • Corporate and financial reporting
  • Training courses

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