Professional Training

FRS 102 for Auditors - Understanding Gains & Losses - Learn Live

Length
2 hours
Next course start
9 September, 2024 See details
Course delivery
Virtual Classroom
Length
2 hours
Next course start
9 September, 2024 See details
Course delivery
Virtual Classroom

Course description

The preparation of financial statements includes the recognition of gains and losses, whether these be realised or unrealised, and accurately presenting them.


Join expert speaker Clare Jones on this virtual classroom session, which will provide insight into the accounting and disclosures requirements for the different treatments of gains and losses and the impact on distributable profits. This session is relevant those involved in preparing and auditing financial statements.


Clare is an experienced accountancy trainer, specialising in IFRS, FRS 102, financial reporting, and auditing. Be sure to tune in to benefit from her expertise in this topic.

Upcoming start dates

1 start date available

9 September, 2024

  • Virtual Classroom
  • Online
  • English

Outcome / Qualification etc.

Following all MBL courses, a certificate of attendance will be provided for those who are required to evidence their CPD activity to a professional body.

Training Course Content

Introduction

The preparation of financial statements includes the recognition of gains and losses, whether these be realised or unrealised, and accurately presenting them.

This virtual classroom session will provide insight into the accounting and disclosures requirements for the different treatments of gains and losses and the impact on distributable profits.

This session is relevant those involved in preparing and/or auditing financial statements.

What You Will Learn

This virtual classroom session will cover:

  • A summary of the accounting treatment for gains and losses on areas including, property, plant and equipment, investment properties and financial instruments
  • Presentation of different types of gains and losses, whether in the income statement, or other comprehensive income
  • The impact on distributable profits
  • Highlighting common challenges and providing practical solutions

Expenses

From £243
MBL Seminars Limited
C/o Law Business Research
Holborn Gate, 330 High Holborn
WC1V 7QT London

MBL Seminars Limited

MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...

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