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Course overview

You, your organisation and your clients need to prepare for a fundamental change in the way financial results are reported. From 1 January 2015, companies who do not already follow International Financial Reporting Standards (IFRS) or Financial Reporting Standard for Smaller Entities (FRSSE), will be required to comply with new FRSs. These new standards, in particular FRS 102, will effectively replace the existing UK and RoI Generally Accepted Accounting Practice (GAAP).

On completion of this online course, you will gain an understanding of:

  • the background and history behind the decision to adopt the new regime
  • the new FRSs, and their main principles and requirements
  • the key dates and transition implications are
  • what disclosures are necessary in the first FRS102 statements

Key information

  • 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 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


120 days' access 75 GBP (exc. VAT)


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Date: Ongoing
Duration: 4 hours