FRS 102 - Practical Challenges & Emerging Issues- 29 October 2018

This programme is delivered online live, allowing delegates to interact with expert presenters from either a computer or mobile device.  For an overview of the technology and live class experience, watch our short explanatory video to find out more.

How is it delivered?

Same content as a traditional course just spread over 2 days in shorter 3 hour sessions.  No more travel no more losing a day out of the office.

Session 1

Mon 29th October 5:00pm – 8:00pm

Session 2

Thu 1st November 5:00pm – 8:00pm

* Please note that each session has 30 minutes of non teaching time included, this is to ensure we have time to help you get set up ahead of your learning  
* Before purchasing we advise that you check your system compatibility with this
online test passing tests 1,2 & 3 means you're good to go number 4 is not so important.


This course will benefit those who prepare their financial statements under new UK GAAP (FRS 102) and will address the practical challenges and emerging issues which arose from transition with best practice solutions.


FRS 102 was the most significant change to UK GAAP in decades. Most businesses have now been through the transition process, though many are still facing plenty of practical challenges as they seek to apply the standard in practice. This course will help offer practical solutions to them and also highlight the practical implementation issues arising from the transition of FRSSE to Section 1A of FRS 102.

The course will also look into the changes to FRS 102 proposed by the FRC as part of their first triennial review and the practical implications these may have.

Learning outcomes include obtaining a greater understanding of:

  • Presenting financial statements under FRS 102
  • Statements of cash flow
  • Fixed asset accounting (tangibles, intangibles and investment property)
  • Classification of loans – basic v other
  • Accounting for related party loans
  • Accounting for derivatives and hedge accounting under FRS 102
  • Changes to lease accounting and disclosures
  • FRS 102 Section 1A – balancing legal requirements and the need for ‘true and fair accounts’
  • Important changes to pension accounting
  • The impact of FRS 102 on current and deferred tax
  • FRC Triennial Review – Proposed changes and implications


6 hours

Duration of access:

You will have access to the programme for 6 months from the date of the first live session (this includes recordings, learning materials, certificate of completion and other programme information). 

25 seats available.
Price: £624.00 (excludes VAT)