FRS 102 - Accounting for Financial Instruments
FRS 102 deals with Financial Instruments in Section 11 and Section 12. These two sections cover basic financial instruments and other or more complex financial instruments.
This course will cover the accounting and disclosure requirements of both sections. The material will range from interest free loans through to forex contracts and a brief review of hedge accounting.
The course looks at the characteristics of basic financial instruments and complex financial instruments and should help practitioners in identifying the type of financial instrument they are dealing with.
This course has been updated to take into account the changes made as part of the triennial review of FRS 102 and will refer to FRS 102 (March 2018).
The course also deals with fair value accounting under both sections and looks at the implications for the accounts of fair value accounting in a range of situations.
CPD Hours - 3
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