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Couse overview

As you prepare to report under the UK and RoI Generally Accepted Accounting Practice (GAAP), understanding FRS 102 and its implications will be key to successful implementation of the new practices.

This course looks in detail at FRS 102, its concepts and principles, key definitions and how the terminology is changing. In particular, the course looks at the recognition and measurement of assets and liabilities, how to account for employee benefits as well as exploring the main differences between previous GAAP and the requirements of FRS 102.

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

  • what FRS 102 is, its concepts and principles
  • the differences from previous GAAP
  • the key issues when accounting for assets
  • how FRS 102 affects employee benefits and deferred tax
  • how the transition to FRS 102 will affect accounting for financial instruments.

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
CPD Units: 4