Main focus
FRS 115: Revenue from Contracts with Customers
FRS 116: Leases
FRS 1: Presentation of Financial Statements
FRS 107: Financial Instruments - Disclosures
Other FRS covered
FRS 2: Inventories
FRS 7: Cash Flow Statements
FRS 8: Accounting Policies, Changes in Accounting Estimates and Errors
FRS 10: Events after the Reporting Period
FRS 12: Income Taxes
FRS 16: Property, Plant and Equipment
FRS 20: Accounting for Government Grants and Disclosure of Government Assistance
FRS 21: The Effects of Changes in Foreign Exchange Rates
FRS 23: Borrowing Costs
FRS 24: Related Party Disclosures
FRS 36: Impairment of Assets
FRS 37: Provisions, Contingent Liabilities and Contingent Assets
FRS 38: Intangible Assets
FRS 40: Investment Property
FRS 103: Business Combinations
FRS 105: Non-Current Assets Held for Sale and Discontinuing Operations
FRS 112: Disclosure of Interests in Other Entities
FRS 113: Fair Value Measurements
Extracts of selected financial statements of listed companies with best practices will be provided.