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EVENT DETAILS  
COURSE TITLE

FRS 102: FREQUENTLY ASKED QUESTIONS

DATE Thursday 17 March 2016
VENUE Village Hotel, Bournemouth
SPEAKER Peter Thatcher
COURSE CODE MA17B6
COURSE FEE

£99+VAT. (Click here for information on the Flexiticket discount scheme - fees as low as £44.40+VAT per place)

TIMING
Registration Course starts Coffee Course ends
13:00 13:30 15:00 16:30
OBJECTIVES

As businesses grapple with the implementation issues when applying FRS 102 for the first time there are a number of common, recurring questions that are being asked by both preparers and auditors of financial statements. This course will provide answers to many of the most frequently asked questions to help delegates understand and implement FRS 102.

WHO SHOULD ATTEND?

All accountants involved in the preparation and/or audit of accounts.

TOPICS
  • The FAQs will include:

    • What terminology should be used when presenting the primary financial statements?
    • Are there any new accounting policies that now need to be disclosed?
    • What information should be included in the disclosure of information about judgements and sources of estimation uncertainty?
    • When should revenue be recognised in respect of contingent fees?
    • Should property be depreciated given the new definition of residual value?
    • Should the useful life of goodwill be adjusted given the new guidance on presumed useful lives?
    • To what extent will operating leases need to be reclassified as finance leases?
    • What intangible assets should be recognised in a business combination?
    • How are intercompany loans accounted for?
    • What are the filing requirements for small companies when preparing their financial statements under the new Section 1A?

 

Click here for booking form (pdf)

 

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