FRS 102 Comprehensive Understanding – Day 2

Quorum Training

Course

In City of London

£ 545 + VAT

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Description

  • Type

    Workshop

  • Location

    City of london

  • Class hours

    6h

  • Duration

    1 Day

  • Start date

    Different dates available

FRS 102 Accounting treatment/financial reporting

The mutually exclusive two days of this programme are designed to provide a thorough understanding of the accounting treatment and financial reporting requirements under FRS 102 for all key items – in a practical and relevant way accompanied by illustrative examples. It also includes an update on significant new developments and a helpful comparison to ‘old’ UK GAAP. As the days are mutually exclusive, it is possible to book only one of the days.

Facilities

Location

Start date

City of London (London)
See map
138-142 Holborn, EC1N 2NQ

Start date

Different dates availableEnrolment now open

About this course

This course is ideal for any accountants or other finance professionals looking for a thorough understanding of the accounting treatment required by FRS 102.

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Reviews

Subjects

  • Business Strategy
  • Loans
  • Balance Sheet
  • Accounting
  • Financial
  • Accountancy
  • Financial Training
  • Goodwill
  • Financial Instrument
  • UK GAAP
  • Foreign Exchange Transaction
  • Lease Incentive
  • Share-based Payment

Teachers and trainers (1)

Hermien Bonthuys

Hermien Bonthuys

Teacher

Hermien is an independent trainer specialising in IFRS, UK GAAP, US GAAP, developments and changes in the accounting standards, ISAs, practical auditing skills for audit, financial reporting, and soft skills for business professionals. Previously, Hermien gained valuable practical experience at Deloitte and Touche here she performed and managed audit engagements, and also provided consulting services to high profile clients.

Course programme

  • Revenue recognition – includes FRS 102’s requirements as well as a brief overview of the new revenue recognition model under IFRS 15
  • Leases – including accounting for operating and finance leases under FRS 102, lease incentives, balance sheet and P&L effect and overview of the significant changes in lease accounting under IFRS 16
  • Financial instruments – new categories, new accounting treatment from previous UK GAAP (especially related party loans e.g. intercompany loans/loans with directors)
  • Share-based payments and accrual for holiday pay
  • Business combinations and goodwill
  • Foreign exchange transactions and foreign operations

Resources provided include a user-friendly, comprehensive material pack, illustrative examples and case studies – including calculations and journal entries and a link to a complete set of accounts prepared under FRS 102.

See related categories

FRS 102 Comprehensive Understanding – Day 2

£ 545 + VAT

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