SESCA Enterprises Ltd. - Professional Accountancy and Business Training
NEWS   COURSES   CONFERENCES
AND SEMINARS
  VENUES   SPEAKERS   FLEXITICKET   CPD   OTHER
SERVICES
  LINKS   CONTACT
US
 
EVENT DETAILS  
COURSE TITLE

THE TAX IMPLICATIONS OF FRS 102 AND THE NEW UK GAAP                                  

DATE Wednesday 4 October 2017
VENUE Basingstoke Country Hotel
SPEAKER John Selwood
COURSE CODE OC04A7
COURSE FEE

£99+VAT. (Click here for information on the Flexiticket discount scheme - fees as low as £45.60+VAT per place)

TIMING
Registration Course starts Coffee Course ends
09:00 09:30 11:00 12:30
OBJECTIVES

For small companies, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland applies for periods commencing 1 January 2016. It applies a year earlier for medium sized and large companies from periods commencing 1 January 2015.
Partnerships and sole trades will also have to follow the recognition and measurement requirements of the standard for the purpose of calculating their taxable profits. This course will help delegates understand the implications of this change.

WHO SHOULD ATTEND?

All partners and staff involved in preparing accounts for tax purposes, including more specialist tax practitioners who want to get to grips with new  UK GAAP.

TOPICS
  • This course will cover

      • An overview of new UK GAAP, including small and micro entity reporting
      • Revenue recognition once FRS 5 and UITF 40 have been withdrawn
      • The tax implications of gains and losses on financial instruments being accounted for through the profit and loss account
      • Hedge accounting and the disregard regulations
      • Inter company loans and the tax position
      • The tax implications of transition and other prior period adjustments
      • Holiday pay accruals
      • Deferred tax
      • Tax issues for micro companies

 

Click here for booking form (pdf)

 

© SESCA Enterprises Ltd. 2001-