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Transition to FRS 102- A Practical Workshop


FRS 102 introduces a number of accounting policy changes for non-small (and, eventually, small) entities when it is first adopted. Most of these changes will require prior period adjustment. This workshop will consider some of the practical adjustments that will arise and the options open to entities on transition.

As well as an overview of the key changes, the workshop will use case study examples and exercises to help participants get to grips with the practical issues involved.


  • Overview of the key changes in New UK GAAP
  • Investment properties
  • Intangibles and business combinations
  • Basic financial instruments
  • Forward contracts, swaps and options
  • Government grants
  • Lease accounting
  • Deferred tax
  • Employee benefits
  • The transitional exclusions and options

Who Should Attend

Since the recognition and measurement principles of FRS 102 will apply to most UK entities not taking micro-exemptions, this course is suitable for all audit and accounts teams.


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