FRS 102 - A Comprehensive Refresher - Module 4 - Financial Instruments
Professional Development
Overview
This half day module is the fourth in a five module series delivered over two and a half days, 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 elements of FRS 102 which specify the accounting in respect of financial instruments.
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 module can be undertaken separately, or in conjunction with and or all of the other modules in the series.
This course has already run and a new date has not yet been scheduled. Please contact us to register your interest.
Programme outline
What will you learn
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:
- Definitions and scope
- The choice of rulebook
- Basic and other instruments
- Accounting for basic instruments
- The amortised cost model
- Off market loans
- Other financial instruments
- Fair values
- Hedge accounting
- Disclosures