The global body for professional accountants

Overview

An ACCA Professional Courses event

ARE YOU READY FOR FRS 102?
KEY FEATURES:
Detail of changes to UK GAAP including
• asset related issues;
• business combinations;
• financial instruments;
• new and enhanced disclosures.

LECTURER:
Allan Hunter MA CA
Audit Senior Manager, Anderson, Anderson and Brown LLP Aberdeen

ACCOUNTANTS AND THE LAW
KEY FEATURES:
• Anti-money laundering legal framework refresher
• latest developments
• practical compliance measures
• summary of the Bribery Act
• practical aspects of compliance with the Bribery Act

LECTURERS:
Douglas Sneddon
Partner, Blackadders’ Private Client practice group
Campbell Clark
Head of Blackadders’ Business Services practice group

TAX IMPLICATIONS OF NEW UK GAAP
KEY FEATURES
:
Effective for accounting periods commencing on or after 31 January 2015, if not indeed before!
• FRSEE (2015): Financial Reporting Standard for Smaller Entities
• FRS100: application of financial reporting requirements
• FRS101: reduced disclosure requirements for parents and subsidiaries
• FRS102: financial Reporting Standards replacing SSAPs and FRSs
• FRS103: accounting for insurance business
• specifically we will look at financial instruments; consolidations; deferred tax and foreign currency transactions
• dormant companies transitional relief
• true and fair overrides
The course will concentrate on how your entity’s accounting entries in respect of the above new UK GAAP provisions will impact for tax purposes – post the Independence Election of course!

LECTURER:
Bob Crawford BA CA CTA, Jeffrey Crawford & Co

CAPITAL V REVENUE - HOW TO DETERMINE FOR EXPENDITURE
KEY FEATURES:  
• why does it matter?
• what does tax law provide?
• HMRC practice and guidance
• case law
• common problem areas

LECTURER:
Professor Alex McDougall BSc, CA, CTA, TEP, FRSA
Tax Consultant, Alex McDougall & Co. CA

COST DETAILS

One conference 135 GBP
Two conferences/delegates 123 GBP per conference
Three conferences/delegates 109 GBP per conference

BOOKING DETAILS

Book online

Book online

For further details please call
+44 (0)20 7059 5910
Email us to book professionalcourses@accaglobal.com

Location


Aberdeen Mariott Hotel
Overon Circle-Dyce
Aberdeen
AB217AZ

Agenda


Date: 15 November 2014
Start Time: 09:30 GMT
Duration: 1 day
CPD Units: 7