FRS 102 - Common Technical Queries
The course will include a variety of frequently asked questions on topics such as those below. The course will look at topics that have been a problem for many years, as well as new issues arising from FRS 102.
- Small company disclosure under Section 1A
- Purchase of own shares and capital reductions
- Preparation of group accounts
- Related parties and directors' loan account transactions
- EMI & other share options schemes
- Categorisation and treatment of financial instruments
- Reduced disclosure framework or subsidiaries
- Accounting for valuations
- Other topical queries
Who should take the course
This course is suitable for partners, managers and seniors involved in the preparation of statutory accounts.
CPD Course
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