FRS 102/105 – Transition workshop for small and micro entities

5 December 2017
9:30am - 12:45pm

Member price: £136 + VAT

Non-member price: £160 + VAT

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

Edinburgh, 5 December 2017

Book with BPP

UK GAAP changed fundamentally in 2015 when FRS 101 and 102 replaced the existing standards. This practical seminar covers all the key changes in detail and provides an action plan for change. Case studies and example accounts will be used to bring the subject to life.

Understand what you need to do now for UK GAAP and what it will mean for accountants in industry and professional practice.

The seminar is targeted at qualified accountants working within industry and professional practice.

Full speaker list


Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).

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  • The different standards and who they apply to – FRS 100, FRS 101, FRS 102, FRSSE
  • Adjustments and disclosures on transition, including important exemptions and exceptions
  • Detailed insight to high impact areas
  • What the primary statements look like under the new GAAP
  • Overview of key areas to consider for tax – on transition and beyond
  • Key changes to disclosure notes
  • Transition date case study




Tel: 0330 060 3303


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

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