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.
Key areas covered
- who will be using FRS 102?
- accounting, disclosure, presentation and terminology differences to grapple with
- using the reduced disclosure frameworks available in FRS 101 and FRS 102
- appreciating the link between FRS 102 and FRSSE (effective January 2015)
- complying with Companies Act requirements under the new regime
- understanding the role of FRS 100.
- an appreciation of how different the new standards are compared to 'existing' UK GAAP
- an understanding of what needs to be done before publishing accounts under the new standards for the first time.
Who should attend
Accountants of all levels of seniority in industry and commerce.