FRS 102 and FRS 105

Course Details

18th September 2019

NEC, Birmingham

David Potts

9:30am - 1:00pm

£29.00 per attendee

CPD Hours: 3 Hours

Course Code: PAB1906

This course, presented by David Potts is designed to provide a summary of all the most important issues relevant, for those preparing financial statements.

Under UK GAAP, with specific focus on the requirements for small & micro entities. Under UK GAAP, most micro-entities have the option of reporting under FRS 105 (The Financial Reporting Standard applicable to the Micro-entities Regime) or FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland).

This course is aimed at those looking for an update on current best practices & practice for producing financial statements in accordance with UK GAAP. This course is a round up of all the key issues for those reporting under UKGAAP. Queries from practitioners usually involve questioning which standard is more suitable for their micro-entity clients.

Course topics include:

• Changes for 2019 year ends - new requirements and concessions
• Planned future changes - especially lease accounting
• Clear and concise reporting - what is actually means - especially when reporting under FRS 102 (1a)
• Other current key issues - impact of Brexit for example?

Please see course details for more information and to book online for £19 plus VAT.


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