An ACCA Professional Courses event
This seminar covers the earliest standards still in issue, including the remaining SSAPs, and the practical problems encountered in their application and interpretation.
Case studies and practical examples will be drawn from aspects of extant SSAPs and FRSs including:
- SSAP 20 – foreign currency
- SSAP 21 – leasing
- FRS 1 – cash flow statements
- FRS 5 – reporting the substance of transactions
- FRS 8 – related party disclosures
- FRS 11 – impairment of fixed assets
- FRS 12 - provisions
- FRS 18 – accounting policies
- FRS 19 – deferred tax
- FRS 21 – events after the balance sheet date
- FRS 25 – financial instruments (presentation).
- a look back at existing accounting standards and learning from the mistakes made by others
- practical case studies illustrating the way these standards should be applied.
Who should attend
Accountants of all levels of seniority in industry and commerce.