FRS 102: the basics

Professional Development


This FRS 102 session looks at the basic recognition and measurement criteria for investment properties, PPE, financial instruments, intangible assets, business combinations, leases and revenue. With the recent FRED 67 amendments effective from 01.01.2019, there will also be a short session on these recent changes.

Suitable For

Anyone preparing/reviewing Financial Statements prepared under FRS 102.

2 CPD hours
2 hours

This session has already run and a new date has not yet been scheduled. Please contact us to register your interest.

Learning Outcomes

Having attended this course, delegates will:


  • Revision of the overall framework to understand who should be complying
  • • The impact ‘New’ UK GAAP had on our accounts on a line-by-line technical basis from revenue, to financial instruments, leases, PPE, intangible assets and many more

    • This session will also detail the impact of the change from FRSSE to FRS 102 1a. This section of FRS 102 merely brings small entities in line with large entities by introducing an international framework