CAUP - Financial Reporting Update part two - Common blunders under FRS 102

This programme consists of four sessions which makes it a cost-effective way of staying informed of the latest technical issues. You are able to buy each of the sessions individually or collectively.

Please see the programme schedule below to book more sessions or book all four sessions at a discounted price.

Financial Reporting Update part one - Changes to FRS 102 and emerging issues
Date: Monday 25 November 2024
Time: 09.30-12:30
Lecturer: Guy Loveday

Financial Reporting Update part two - Common blunders under FRS 102
Date: Monday 25 November 2024
Time: 13.30-16:30
Lecturer: Guy Loveday

Business and Corporate Taxes Update
Date: Tuesday 26 November 2024
Time: 09.30-12:30
Lecturer: Russell Cockburn

Employment and Personal Taxes Update
Date: Tuesday 26 November 2024
Time: 13:30-16:30
Lecturer: Russell Cockburn

Overview

The FRC has published its first ever formal review of the accounts of private companies – including those following FRS 102. The results of the review show that there is much room for improvement. There are many continuing misapplications of the requirements of FRS 102 and this course will look at some of these – including a number of understandable investment property blunders and the bizarre rules concerning the calculation of goodwill on a business combination.

Key Features

• Thinking about accounting policy disclosures
• Investment property blunders
• To subsume or not to subsume
• FRC private company reviews
• FRC strategic report reviews
• Accounting for net zero commitments
• KPMG sanctions over Carillion
• Fraud barometer
• Have you heard what they are saying to your auditors?

Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.