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THE IMPACT OF THE NEW REGIME ON SPECIALIST AREAS: LLPs, CHARITIES, SMALL PENSION SCHEMES, LIMITED PARTNERSHIPS AND SERVICE CHARGES
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£99+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £45.60+VAT per place).
This presentation will outline the key accounting issues that will arise for charities, LLPs, small and pension schemes, and service charge accounts on adoption of FRS 102. Following the changes to company financial reporting and the introduction of Section 1A in FRS 102 there will be changes which will also impact these assignments. For charities and LLPs the withdrawal of the FRSSE will require consideration for accounting periods commencing on or after 1 January 2016. For small pension schemes the new SORP was effective for periods commencing on or after 1 January 2015. Service charge accounts have been a matter of debate over a number of years which has led to a variety of accounting treatments.
WHO SHOULD ATTEND?
Anyone acting for and providing advice to these entities.
- Financial statement presentation
- Revenue recognition
- Financial instruments
- The use of fair value
- Intangibles and goodwill
- Property, plant and equipment
- Identified disclosure aspects
- Accounting for grants
- Foreign currency translation
Other aspects which are of current debates will be identified closer to the presentation.