Financial Reporting – Update and Refresher - Part One

At last! A course that doesn’t concentrate on the standards that have just
been issued, but looks back at the earliest standards that are still in issue
– including the remaining SSAPs and early FRSs – and concentrates on
practical problems concerning their application.

What Will I Get Out of It?
• opportunity to look back at existing accounting standards and learn from the mistakes made by others
• practical case studies to illustrate the way these standards should be applied.

Key Features
• SSAP 9 – stock and long term contracts
• SSAP 20 – foreign currency
• SSAP 21 – leasing
• FRS 1 – cash flow statements
• FRS 3 – reporting financial performance
• FRS 4 – capital instruments
• FRS 5 – reporting the substance of transactions (including application note G on revenue recognition and UITF 40)
• FRS 6 – acquisitions and mergers
• FRS 7 – fair values
• FRS 8 – related party disclosures (if still in issue)
• FRS 9 – associates and joint ventures
• FRS 10 – goodwill and intangible assets
• FRS 11 – impairment of fixed assets
• FRS 12 – provisions.

Lecturer
Charles Gubbins BSc CA
Associate, Kaplan Hawksmere

ACCA

29 Lincoln's Inn Fields

London

WC2A 3EE