Course description
FRS 102 has been in place for five years. During this time, a number of implementation issues have arisen which practitioners have struggled with and, in some cases, resulted in the incorrect accounting treatment being applied.
Presented by expert speaker Steve Collings, this handy 1 hour update will explore a range of pertinent topics including: using the effective interest method to account for basic financial instruments; accounting treatment for investment properties, including those in a group context; deferred tax and revalued property, plant and equipment; government grants; post balance sheet events; website and development costs; and subsequent expenditure on a fixed asset.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland has been in place for five years. During this time, a number of implementation issues have arisen which practitioners have struggled with and, in some cases, resulted in the incorrect accounting treatment being applied.
What You Will Learn
This webinar will cover the following:
- Using the effective interest method to account for basic financial instruments
- Accounting treatment for investment properties, including those in a group context
- Deferred tax and revalued property, plant and equipment
- Government grants
- Post balance sheet events
- Website and development costs
- Subsequent expenditure on a fixed asset
Expenses
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...