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CONVERTING FROM FRSSE TO FRS102 SECTION 1A: PRACTICAL CASE STUDY
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£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £50.83+VAT per place).
This is a practical case study based course looking at the mechanics of possible changes in accounting policy and corrections of past errors when moving from FRSSE to FRS 102 Section 1A.
WHO SHOULD ATTEND?
All partners and staff involved in the preparation of accounts under FRS 102 Section 1A.
- This course will revolve around the transition from FRSSE to FRS 102 Section 1A and will include:
- Changes in accounting policies for investment properties, component accounting, interest free loans and forward contracts
- Consideration of correction of possible errors concerning holiday pay and interest rate swaps
- Use of the transitional exemptions provided by the standard especially for small companies
- What to disclose concerning the process of transition – and what not to disclose
- Reconsideration of residual values and useful lives post transition to FRS 102 Section 1A