FRS 102 Refresher

Objectives

This session will look at the common problem areas in applying FRS 102.

Key topics

The session will cover:

• Overview of FRS 102
• Accounting for properties
• Post balance sheet events
• Deferred tax
• Financial instruments, including bank loans
• Brief overview of impairment
• Disclosure issues, incl related parties, especially for small companies
• Brief overview of upcoming changes to FRS 102 as part of the periodic review

Who should attend

This update is for all accountants in practice or industry and commerce who prepare financial statements under FRS 102. The issues covered will apply for small and large companies.