FRS 102 - Common Technical Queries

The course will include a variety of frequently asked questions on topics such as those below. The course will look at topics that have been a problem for many years, as well as new issues arising from FRS 102.

  • Small company disclosure under Section 1A
  • Purchase of own shares and capital reductions
  • Preparation of group accounts
  • Related parties and directors' loan account transactions
  • EMI & other share options schemes
  • Categorisation and treatment of financial instruments
  • Reduced disclosure framework or subsidiaries
  • Accounting for valuations
  • Other topical queries

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