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CLASSIFICATION OF AND ACCOUNTING FOR FINANCIAL INSTRUMENTS UNDER FRS 102

From September 12, 2019 13:30 until September 12, 2019 16:30

TIMING

Registration Course starts CoffeeCourse ends
13:00 13:30 15:00 16:30

COURSE FEE

£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £58.33+VAT per place).

COURSE CODE

SE12B9

SPEAKER

Guy Loveday

OBJECTIVES

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.

TOPICS 

This course will revolve around a series of case studies examining:

  1. Classification of debt instruments using the FRS 102 conditions and the new principle-based approach
  2. 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 

 

  1. Establishing the fair value of derivatives
  2. Other issues coming to the fore in the period leading up to the course

VENUE

Mercure Maidstone, Great Danes Hotel

DISTRICT

South East

 


Find out about the SESCA Flexiticket

The more you buy the cheaper they get

The Flexiticket offers one of the best value for money CPD discount schemes. Tickets are totally transferable and may be used by any number of individuals from different organisations, allowing smaller groups and sole practitioners and members in business to club together. Tickets are valid for up to 13 months, as they expire 12 months from the last day of the month in which they are paid for.

 

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