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The new UK and Ireland GAAP is biggest change to financial reporting for many years. It's the single most important thing for you get to grips with this year.

This new 21 hour programme dedicated to UK and Ireland GAAP gives you everything you need to meet both your annual CPD requirements and most importantly to fully prepare you for the UK and Ireland GAAP transition. Comprising three 4-hour courses that are dedicated to the new GAAP, one 4-hour course of your choice from a selection of supplementary professional development and a 5-hour practical resource to help you put want you have learned into practice.

On completion of this programme, you will gain an understanding of:

  • the new regime, the background to the decision and how it was developed 
  • FRS 102: its concepts and principles, key definitions and how the terminology is changing 
  • where you are at and how to go ahead with your transition 
  • everything you need to manage the transition efficiently and effectively, in one coherent resource 


Stage 1:

Complete the following three 4-hour courses 

Understanding the New UK and Ireland GAAP – understand the main principles of each of the main FRSs and think through the choices available 

Getting to Grips with FRS 102 – look over the recognition and measurement of assets and liabilities, learn how to account for employee benefits as well as explore the main differences between previous GAAP and the requirements of FRS 102 

Managing the Transition to New UK and Ireland GAAP – work through the best way to set up a project with clearly defined roles, effective documentation, and good communication


Stage 2:

Choose one from a selection of supplementary courses:

Managing Change and Transformation

Managing Professionals for Results

Project Management

Risk Management

Working in Accounting and Finance Teams

Writing a Business Plan


Stage 3:

Putting it into Practice

Assess your learning so far – work through questions to see how your knowledge of FRS 102 is progressing 

Find relevant resources – a continually updated library of webpages, documents and books which you can use for on-going reference to help you stay on top of any further developments with GAAP 

Worked example – work through two examples with businesses and their transitional adjustments and impact on accounts 

Advance Topics – read through a number of articles on more advance topics such as Government grants, how it potentially affects the FRSSE and cash flow statements 

Action plan – look at the four key areas you will need to consider in order to prepare for your transition, including a checklist which will help you work through more specific issues you’ll need to consider 

Reflection – answer questions about your organisation and what you think are likely to be strengths and weaknesses of the new GAAP




  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs
  • exclusive member benefit – 10% discount
  • iPad/Android compatible
accountingcpd_new work with leading industry specialists to develop bespoke CPD courses. 


Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers


1 years access 300 GBP (exc VAT)


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Date: Ongoing
Duration: 21 hours