ACCA - The global body for professional accountants

Course overview

The UK is gearing up for an end to UK GAAP as we know it. On 30 January 2012, the UK Accounting Standards Board issued three new financial reporting exposure drafts, proposing that all current FRSs and SSAPs are replaced by the financial reporting standard applicable in the UK and Republic of Ireland (draft FRS 102).

FRS 102 was subsequently issued on 14 March 2013. This new standard is the UK's adaptation of the IASB's IFRS for SMEs, an IFRS designed to be used by small and medium sized entities (SMEs) for whom adoption of full IFRS is a burden, with its detailed implementation guidance and vast array of disclosures.

This course covers the key differences between FRS 102 and current UK GAAP

By the end of this course you will have a greater understanding of:

  • which entities can use FRS 102
  • where significant differences lie


Key information

  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs


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BPP is a leading provider of online technical CPD for accounting professionals. They provide this course and outline.

COST DETAILS

12 months access 30 GBP (exc. VAT)

BOOKING DETAILS

Book online with BPP

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Location


Online

Agenda


Date: Ongoing
Duration: 1 hour