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ACCOUNTING FOR AND AUDITING HOUSING ASSOCIATIONS
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£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £58.33+VAT per place).
FRS 102 and the new Social Housing SORP have been used by Registered Social Landlords across the UK since accounting periods beginning on or after 1 January 2015. This seminar will focus on practical challenges and emerging issues, including the changes being brought about by the triennial review of FRS 102.
Other recent changes to Homes and Communities Agency (HCA) will also be reviewed and their implication for Housing Association financial statements considered.
WHO SHOULD ATTEND?
Accountants and other financial professionals within Housing Associations involved in statutory and management reporting and external accountants and auditors who act for clients in the Housing sector.
- What the key accounting and disclosure issues were in FRS 102 and the SORP and how housing associations handled these in practice
- The impact of the FRS 102 triennial review on RSLs - accounting for financial instruments, SOFA presentation and other hot topics
- Pension accounting changes in the pipeline
- Accounting and auditing challenges in housing groups and how to tackle them
- Other relevant regulatory changes - including recent HCA changes - how these will impact on financial reports