FRS 102 - A Comprehensive Refresher
Understand what has changed in UK financial reporting to assess the impact of these changes on your role. This five-module series delivered over two and a half days can be purchased as a single course or, separately, module by module to meet your needs.
Overview
- Price
- Online Live from £438.00All courses Inc VAT and excludes exams
Choose your courses
FRS 102 - A Comprehensive Refresher - Module 1 - Principles and Presentation
This half day module is the first in a five-module series delivered over two and a half days, providing a comprehensive refresher on the requirements of FRS 102, which is now firmly established as the default accounting regime for all unlisted entities in the UK. The particular focus of this module is on the principles that underlie the accounting under FRS 102, and the presentation, format and content of financial statements prepared under it. It will be useful to preparers, reviewers and auditors of financial statement who are coming fresh to FRS 102, are returning to it after a break, or simply want to refresh their knowledge in specific areas. This module can be undertaken separately, or in conjunction with any or all of the other modules in the series.- No extra learning materials
FRS 102 - A Comprehensive Refresher - Module 2 - Asset And Liabilities
This half day module is the second in a five-module series delivered over two and a half days, providing a comprehensive refresher on the requirements of FRS 102 . The particular focus of this module is on the elements of FRS 102 which cover the accounting for assets and liabilities. It will be useful to preparers, reviewers and auditors of financial statements who are coming fresh to FRS 102, are returning to it after a break, or simply wish to refresh their knowledge in specific areas. This module can be undertaken separately, or in conjunction with any or all of the other modules in the series.- No extra learning materials
FRS 102 - A Comprehensive Refresher - Module 3 - The Income Statement
This half day module is the third in a five-module series delivered over two and a half days, providing a comprehensive refresher on the requirements of FRS 102. The particular focus of this module is on the provisions of FRS 102 which relate to items of income and expense. It will be useful to preparers, reviewers and auditors of financial statements who are coming fresh to FRS 102, are returning to it after a break, or simply want to refresh their knowledge in specific areas. This module can be undertaken separately, or in conjunction with and or all of the other modules in the series.- No extra learning materials
FRS 102 - A Comprehensive Refresher - Module 4 - Financial Instruments
This half day module is the fourth in a five-module series delivered over two and a half days, providing a comprehensive refresher on the requirements of FRS 102 . The particular focus of this module is on the elements of FRS 102 which specify the accounting in respect of financial instruments. It will be useful to preparers, reviewers and auditors of financial statements who are coming fresh to FRS 102, are returning to it after a break, or simply want to refresh their knowledge in specific areas. This module can be undertaken separately, or in conjunction with any or all of the other modules in the series.- No extra learning materials
FRS 102 - A Comprehensive Refresher - Module 5 - Group Accounting Issues
This half day module is the fifth in a five-module series delivered over two and a half days, providing a comprehensive refresher on the requirements of FRS 102. The particular focus of this module is on accounting for groups of companies, associates, and joint ventures. It will be useful to preparers, reviewers and auditors of financial statements who are coming fresh to FRS 102, are returning to it after a break, or simply want to refresh their knowledge in specific areas. This module can be undertaken separately, or in conjunction with any or all of the other modules in the series.- No extra learning materials
FRS 102 - A Comprehensive Refresher Programme - buy the complete programme.
This two and a half day course provides an essential overview of the UK financial reporting framework. The course covers the main requirements of various sections of FRS 102 and provides practical examples and illustrations throughout to demonstrate key treatments and disclosures required by the new standard. If you would like to view each module individually, please use the below links: FRS 102 - A Comprehensive Refresher - Module 1 - Principles and Presentation FRS 102 - A Comprehensive Refresher - Module 2 - Asset And Liabilities FRS 102 - A Comprehensive Refresher - Module 3 - The Income Statement FRS 102 - A Comprehensive Refresher - Module 4 - Financial Instruments FRS 102 - A Comprehensive Refresher - Module 5 - Group Accounting Issues Book the series or chose individual workshops- No extra learning materials
Course structure
All modules can be booked together by booking the FRS 102 - A Comprehensive Refresher Programme
What will you learn?
The topics to be covered in this module will include:
The regulatory background to FRS 102 and the alternatives available
Format and content of accounts
The primary statements
Other Comprehensive Income
The Statement of Income and Retained Earnings
Discontinued operations
Small company reporting under Section 1A
Policies, estimates and errors
Accounting when FRS 102 is silent
Events after the reporting period
Related party disclosures
Programme methodology
What will you learn?
The topics to be covered in this module will include:
Property, plant & equipment
Borrowing costs
Investment properties
Intangible assets
Goodwill
Impairments of assets
Leases
Inventories
Provisions and contingencies
Programme methodology
What will you learn?
The topics to be covered in this module will include:
Revenue
Income taxes (including deferred taxation)
Share based payments
Employee benefits (including pension costs and termination benefits)
Government grants
Foreign currency transactions
Programme methodology
What will you learn?
Definitions and scope
The choice of rulebook
Basic and other instruments
Accounting for basic instruments
The amortised cost model
Off market loans
Other financial instruments
Fair values
Hedge accounting
Disclosures
Programme methodology
What will you learn?
The topics to be covered in this module will include:
The requirement for group accounts
Identification:
Subsidiaries
Associates
Joint ventures
Consolidation principles
Issues on a business combination
Accounting policies
Accounting date
Valuation of consideration
The fair value exercise
The measurement period
Accounting for associates and joint ventures
Accounting for foreign subsidiaries
Group reconstructions and merger accounting
Programme methodology
Why choose BPP for technical skills?
Ways to pay
Invoice your employer
Complete and return the booking form. We’ll contact your employer to arrange payment.Buy online
Choose a course from the above list and simply check out with your debit or credit cardBecome a BPP client
If you're an employer looking to upskill your staff get in touch about becoming a BPP client.FAQs
Most frequently asked questions.
If your employer is paying and wishes to be invoiced rather than pay online via credit card, you will need to complete this booking form and return it to us at service@bpp.com. If you are paying for yourself online or via the phone, you can request a copy of your settled invoice.