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CLASSIFICATION OF AND ACCOUNTING FOR FINANCIAL INSTRUMENTS UNDER FRS 102
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£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £58.33+VAT per place).
Practical aspects of applying FRS 102 to the accounting for financial instruments will be covered on this course.
WHO SHOULD ATTEND?
Accountants who are involved in the preparation and/or audit of financial statements in accordance with FRS 102.
This course will revolve around a series of case studies examining:
- Classification of debt instruments using the FRS 102 conditions and the new principle-based approach
- Worked examples of interest only and repayment loans including:
- Coping with changing interest rates when using amortised cost and fair value accounting
- Identifying "substantial modifications" and accounting for them
- Establishing the fair value of derivatives
- Other issues coming to the fore in the period leading up to the course