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.
Anyone preparing/reviewing Financial Statements prepared under FRS 102.
Having attended this course, delegates will:
• 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