Course contents

This course provides an up to date summary of any recent changes to financial reporting in the UK as well as practical guidance on the implementation of UK GAAP. The content of the course will depend on what is topical in 2020 and will aim to address issues facing micro, small and medium/large entities - whether through changes in legislation, or through implementation of FRS 102 and FRS 105.Content is likely to include:

  • Changes to UK GAAP
  • Changes to the Companies Act that will impact on corporate reporting
  • Issues affecting micro entities, small companies (including abridged and "filleted" accounts) and medium/large companies (including strategic reports)
  • Regulatory issues including changes affecting Charities, Academies, LLPs and specific sectors
  • An overview of changes to International Accounting Standards and the likely impact on UK GAAP
Course type
Financial statements