FRS 102 - A Comprehensive Refresher - Module 1 - Principles and Presentation
Professional Development
Overview
This half day module is the first in a five module series providing a comprehensive refresher on the requirements of FRS 102 which is now firmly established as the default accounting regime for all unlisted entities in the UK. The particular focus of this module is on the principles that underlie the accounting under FRS 102, and the presentation, format and content of financial statements prepared under it.
Online Classroom
This course will be delivered through Online Classroom Live.
Who is this for
It will be useful to preparers, reviewers and auditors of financial statement who are coming fresh to FRS 102, are returning to it after a break, or simply require to refresh their knowledge in specific areas.
This course has already run and a new date has not yet been scheduled. Please contact us to register your interest.
Programme outline
What you will gain
Completion of this course will enhance your ability to:
- Ensure delegates understand the principles of FRS 102 in the areas specified
- Enable delegates to prepare financial information in the specified areas in compliance with FRS 102
- Enable delegates to better understand financial information prepared under FRS 102
The topics to be covered in this module will include:
- The regulatory background to FRS 102 and the alternatives available
- Format and content of accounts
- Small company reporting under Section 1A
- Policies, estimates and errors
- Accounting when FRS 102 is silent
- Events after the reporting period
- Related party disclosures