For most small companies 2019 will be the third year of applying FRS 102. The course reviews the problem areas and the action you need to take. It will draw its contents from:
- Review of key FRS 102 requirements
- Investment properties
- Properties used in the business
- Revaluations and deferred taxation
- Treatment options for goodwill
- Common disclosure errors and omissions
- How to deal with errors made in the first year of FRS 102 ¬
- Non-market rate loans
- ¬ Filing accounts at Companies House
- Which accountant’s report to use. The course will cover a range of topical FRS 102 problems.
There will be overlap of contents with the annual Financial Statements update.